Daily Tax Report ®

IRS Delegation Order: Church Tax Inquires, Examinations Authority (IRC §7611)

June 29, 2020, 5:00 AM

Several levels of authority regarding church tax inquires and examinations under tax code Section 7611 delegations released June 29. Authority to begin a church tax inquiry and examination delegated to Commissioner, Tax Exempt and Government Entities Division. Authority to begin a church tax inquiry and to begin a church tax examination, within the applicable 5-year period where written approval is required delegated to Deputy Commissioner for Services and Enforcement. Authority to hold conferences delegated to: Group Managers, Exempt Organization Examinations (Tax Exempt and Government Entities Division). The authority to execute agreements to suspend the periods for completing church tax...

To read the full article log in. To learn more about a subscription click here.