Exhibit 456 ยท Statute
26 U.S.C. 7611 (Church tax inquiries and examinations)
if an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing)
Church Audit Procedures Act: written reasonable-belief and notice requirements before an IRS church inquiry.
- Source
- U.S. Code
- Date
- current
- Quoted from
- (a)(2)
- Grade
- Primary record
- Document
- https://www.law.cornell.edu/uscode/text/26/7611
- Accessed
- 2026-11-09
- Cited by
- Findings citing this exhibit