Church audits

Issues:

In February, we commented on the impact the US v. Living Word Christian Center case had on the ability of the IRS to initiate audits of churches.  To stem the debate on which officials within the IRS have the authority to initiate church audits, the agency issued proposed regulations on July 31st to grant the Director of IRS Exempt Organizations Division the authority to approve tax inquiries of churches.  (For REG-112756-09, see Doc 2009-17484). 

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