Page:United States Statutes at Large Volume 98 Part 1.djvu/1086

 98 STAT. 1038

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PUBLIC LAW 98-369—JULY 18, 1984

unless such inquiry or examination is approved in writing by the Assistant Commissioner for Employee Plans and Exempt Organizations of the Internal Revenue Service or does not involve the same or similar issues involved in the preceding inquiry or examination. For purposes of the preceding sentence, an inquiry or examination shall be treated as completed not later than the expiration of the applicable period under paragraph (1) of subsection (c). "(2) APPLICABLE 5-YEAR PERIOD.—For purposes of paragraph (1), the term 'applicable 5-year period' means the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided. For purposes of the preceding sentence, the rules of subsection (c)(2) shall apply. "(g) TREATMENT OF FINAL REPORT OF REVENUE AGENT.—Any final report of an agent of the Internal Revenue Service shall be treated as a determination of the Secretary under paragraph (1) of section 7428(a), and any church receiving such a report shall be treated for purposes of sections 7428 and 7430 as having exhausted the administrative remedies available to it. "(h) DEFINITIONS.—For purposes of this section— "(1) CHURCH.—The term 'church' includes— "(A) any organization claiming to be a church, and "(B) any convention or association of churches. "(2) CHURCH TAX INQUIRY.—The term 'church tax inquiry' means any inquiry to a church (other than an examination) to serve as a basis for determining whether a church— "(A) is exempt from tax under section 501(a) by reason of its status as a church, or "(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title. "(3) CHURCH TAX EXAMINATION.—The term 'church tax examination' means any examination for purposes of making a determination described in paragraph (2) of— "(A) church records at the request of the Internal Reve^, nue Service, or "(B) the religious activities of any church. "(4) CHURCH RECORDS.—

"(A) IN GENERAL.—The term 'church records' means all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors. "(B) EXCEPTION.—Such term shall not include records acquired— "(i) pursuant to a summons to which section 7609 applies, or "(ii) from any governmental agency. "(5) INQUIRY NOTICE DATE.—The term 'inquiry notice date' means the date the notice with respect to a church tax inquiry is provided under subsection (a). "(6) EXAMINATION NOTICE DATE.—The term 'examination notice date' means the date the notice with respect to a church tax examination is provided under subsection (b) to the church. "(7) APPROPRIATE HIGH-LEVEL TREASURY OFFICIAL.—The term 'approporiate high-level Treasury official' means the Secretary of the Treasury or any delegate of the Secretary whose rank is

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