Part 4. Examining Process
Chapter 75. Exempt Organizations Examination Procedures
Section 39. Church Tax Inquiries and Examinations Under IRC 7611
4.75.39 Church Tax Inquiries and Examinations Under IRC 7611
Manual Transmittal
January 25, 2024
Purpose
(1) This obsoletes revised IRM 4.75.39, Church Tax Inquiries and Examinations Under IRC 7611.
Material Changes
(1) Obsolete IRM 4.75.39 has been incorporated into new IRM 4.70.19
Effect on Other Documents
This obsoletes IRM 4.75.39, Church Tax Inquiries and Examinations under IRC 7611, dated March 24, 2022.
Audience
Tax Exempt and Government EntitiesExempt OrganizationsExempt Organizations Examinations
Effective Date
(01-25-2024)
Lynn Brinkley
Director, Exempt Organizations Examinations
Exempt Organizations/Government Entities
Tax Exempt and Government Entities
