H.R. 10258
Sets IRS rules before revoking tax-exempt status
Requires the IRS to give written notice, keep a record of the review, and offer conferences before it can revoke a group's tax-exempt status.
- Notice must name the issues, the tax years, and a contact person
- The IRS must keep a record of the review and share it on request
- Groups get at least 30 days to answer each request for documents
- A final decision can't come before a proposed letter and time to appeal
In committee