Ezel / IRS Rulings / 200911028

CCA 200911028: A later church inquiry could require written approval

Number
200911028
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Restrictions on Church Tax Inquiries and Examinations
Topics
Procedure, penalties, and administration
Code sections
§ 7611
Ruling dated
February 6, 2009
Publicly released
March 13, 2009
Source
View Official PDF

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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

The IRS was closing a church inquiry without an examination or a request that the church change its operating practices. Section 7611(f) requires the Secretary's written approval for a second church inquiry or examination within five years when the earlier matter did not produce specified enforcement action or a request for significant operational changes. The approval requirement applies only when the later matter concerns the same or similar issues. Chief Counsel therefore advised that another inquiry involving the same or similar issues within the five-year period would implicate section 7611(f).

Ruling snapshot

  • Question: Would a later inquiry into the same or similar church issues trigger section 7611(f)?
  • Outcome: Advice given: yes, if the later inquiry begins within the statutory five-year period.
  • Key authorities: IRC § 7611(f).

Full text (IRS public release)

ID: CCA-269060-09 Number: 200911028
Release Date: 3/13/2009
Office: ------------------------------
UILC: 7611.00-00

From: --------------------------
Sent: Friday, February 06, 2009 9:06am
To: -----------------
Cc: ---------------------------------------
Subject: Church Discussion Yesterday

-------

This records our conversation yesterday (February 5, 2009) regarding -----------------------
--------------------------------------------------------------------and section 7611(f). Section 7611(f) provides that the Secretary is required to approve in writing, any second inquiry or examination of a church, if the second inquiry or examination is to be undertaken within five years of an earlier inquiry or examination and if the earlier inquiry or examination did not result in (1) a revocation, a deficiency notice, or an assessment of tax, or (2) a request for any significant change in church’s operational practices. The Secretary’s approval is required only if the second inquiry or examination involves the same or similar issues as the earlier inquiry or examination. Because the IRS is closing the ------
----------------inquiry without an examination or a request to modify operational practices of the church, any subsequent inquiry of the church regarding the same or similar issues involved in this case will implicate section 7611(f) if the subsequent inquiry is within the five year period described in section 7611(f).

Please let me know if you want to discuss further. Thanks. ----------

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