98 STAT. 1036
PUBLIC LAW 98-369—JULY 18, 1984 requirement of subparagraph (A) or (B) of paragraph (1) (whichever applies). "(c) LIMITATION ON PERIOD OF INQUIRIES AND EXAMINATIONS.— "(1) INQUIRIES AND EXAMINATIONS MUST BE COMPLETED WITHIN 2 YEARS.—
"(A) IN GENERAL.—The Secretary shall complete any church tax status inquiry or examination (and make a final determination with respect thereto) not later than the date which is 2 years after the examination notice date. "(B) INQUIRIES NOT FOLLOWED BY EXAMINATIONS.—In the
case of a church tax inquiry with respect to which there is no examination notice under subsection (b), the Secretary shall complete such inquiry (and make a final determination with respect thereto) not later than the date which is 90 days after the inquiry notice date. "(2) SUSPENSION OF 2-YEAR PERIOD.—The running of the 2-year
period described in paragraph (1)(A) and the 90-day period in paragraph (1)(B) shall be suspended— "(A) for any period during which— "(i) a judicial proceeding brought by the church against the Secretary with respect to the church tax inquiry or examination is pending or being appealed, "(ii) a judicial proceeding brought by the Secretary against the church (or any official thereof) to compel compliance with any reasonable request of the Secretary in a church tax examination for examination of church records or religious activities is pending or being appealed, or "(iii) the Secretary is unable to take actions with respect to the church tax inquiry or examination by reason of an order issued in any judicial proceeding brought under section 7609, "(B) for any period in excess of 20 days (but not in excess of 6 months) in which the church or its agents fail to comply with any reasonable request of the Secretary for church records or other information, or "(C) for any period mutually agreed upon by the Secretary and the church. "(d) LIMITATIONS ON REVOCATION OF TAX-EXEMPT STATUS, ETC.—
26 USC 6311.
"(1) IN GENERAL.—The Secretary may— "(A) determine that an orgsmization is not a church which— "(i) is exempt from taxation by reason of section 501(a), or "(ii) is described in section 170(c), or "(B)(i) send a notice of deficiency of any tax involved in a church tax examination, or "(ii) in the case of any tax with respect to which subchapter B of chapter 63 (relating to deficiency procedures) does not apply, assess any underpayment of such tax involved in a church tax examination, only if the appropriate regional counsel of the Internal Revenue Service determines in writing that there has been substantial compliance with the requirements of this section and approves in writing of such revocation, notice of deficiency, or assessment. "(2) LIMITATIONS ON PERIOD OF ASSESSMENT.—
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