### Question
How is the "church tax examination" defined?


### Answer
The term **church tax examination** is defined in *26 U.S.C. § 7611* as follows -

> any examination for purposes of making a determination described in paragraph (2) of—



(A) church records at the request of the Internal Revenue Service, or



(B) the religious activities of any church

#### 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**

