Susan Combs

Susan Combs

May 28, 2024 | Law.com

Tenth Circuit Reinforces Plain Meaning Rule in IRS Church Audit Protections Case

The court held that special audit procedures in I.R.C. Section 7611 designed to protect churches' First Amendment rights do not constrain the IRS's power to obtain records via third-party summonses in investigating churches.

By Susan Combs and Jessica Smith

6 minute read