### Question
How is the term inquiry notice date defined?


### Answer
The term **inquiry notice date** is defined in *26 U.S.C. § 7611* as the following:

> the date the notice with respect to a church tax inquiry is provided under subsection (a)

#### Citation:
  - *26 U.S.C. § 7611*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

