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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...

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