Tax News

CCH (cch.taxgroup.com) reports:

  The IRS has issued proposed regulations updating the questions and answers inReg. §301.7611-1, relating to church tax inquiries and examinations to reflect changes in IRS offices caused by the Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206). In mandating a restructuring of the IRS from a geographic structure to one based on taxpayer type, Congress provided a saving provision in
P.L. 105-206 to maintain the effectiveness of standing regulations even in the event of positions described in the regulations being eliminated. However, references in the regulations to positions no longer in existence created some confusion; therefore, Reg. §301.7611-1 questions and answers 1, 7, 9, 10, 11, 15, 16 and 17 have been updated to reflect and clarify these changes. The proposed amendments make the following substitutions:

  "Director, Exempt Organizations" for "Regional Commissioner" (answers 1, 7, 9, 15, 17); and

  "Division Counsel/Associate Chief Counsel, Tax Exempt and Government Entities" for "Regional Counsel" (answers 10, 11).

  In addition, references to "the Assistant Commissioner (Employee Plans and Exempt Organizations)" have been replaced by either "the Commissioner, Tax Exempt and Government Entities" or "the Deputy Commissioner, Tax Exempt and Government Entities" (answer 16).

  Written or electronic comments will be considered if they are timely submitted. Requests for a public hearing will be honored if requested in writing by any person timely submitting written or electronic comments. The details of any such public hearing will be published in the Federal Register.

Proposed Regulations, NPRM REG-112756-09, 2009FED ¶49,426

Other References:

 
Code Sec. 7611

  CCH Reference - 2009FED ¶42,912

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