### Question
Can you define what examination notice date means?


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

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

