Page:United States Statutes at Large Volume 98 Part 1.djvu/1083

 PUBLIC LAW 98-369—JULY 18, 1984 •i?? '

98 STAT. 1035

"(II) provisions of this title which authorize such inquiry or which may be otherwise involved in such inquiry.

"(b) RESTRICTIONS ON EXAMINATIONS.—

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"(1) IN GENERAL.—The Secretary may begin a church tax examination only if the requirements of paragraph (2) have been met and such examination may be made only— "(A) in the case of church records, to the extent necessary to determine the liability for, and the amount of, any tax imposed by this title, and "(B) in the case of religious activities, to the extent necessary to determine whether an organization claiming to be a church is a church for any period.

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"(2) NOTICE OF EXAMINATION; OPPORTUNITY FOR CONFERENCE.—

The requirements of this paragraph are met with respect to any church tax examination if— "(A) at least 15 days before the beginning of such examination, the Secretary provides the notice described in paragraph (3) to both the church and the appropriate regional counsel of the Internal Revenue Service, and "(B) the church has a reasonable time to participate in a conference described in paragraph (3)(A)(iii), but only if the church requests such a conference before the beginning of the examination. "(3) CONTENTS OF EXAMINATION NOTICE, ET CETERA.—

"(A) IN GENERAL.—The notice described in this paragraph V is a written notice which includes— "(i) a copy of the church tax inquiry notice provided to the church under subsection (a), "(ii) a description of the church records and activities which the Secretary seeks to examine, "(iii) an offer to have a conference between the church and the Secretary in order to discuss, and attempt to resolve, concerns relating to such examina:.;;..w u; tion, and "(iv) a copy of all documents which were collected or

prepared by the Internal Revenue Service for use in such examination and the disclosure of which is re.ryrS quired by the Freedom of Information Act (5 U.S.C. 552). tc

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"(B) EARUEST DAY EXAMINATION NOTICE MAY BE PROVID-

ED.—The examination notice described in subparagraph (A) shall not be provided to the church before the 15th day after the date on which the church tax inquiry notice was provided to the church under subsection (a).

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"(C) OPINION OF REGIONAL COUNSEL WITH RESPECT TO EX-

AMINATION.—Any regional counsel of the Internal Revenue Service who receives an examination notice under paragraph (1) may, within 15 days after such notice is provided, submit to the regional commissioner for the region an advisory objection to the examination. "(4) EXAMINATION OF RECORDS AND ACTIVITIES NOT SPECIFIED IN

NOTICE.—Within the course of a church tax examination which (at the time the examination begins) meets the requirements of paragraphs (1) and (2), the Secretary may examine any church records or religious activities which were not specified in the examination notice to the extent such examination meets the

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