Clarifies due process rights for organizations facing termination of tax-exempt status.

The bill amends the Internal Revenue Code to clarify due process rights for organizations facing termination of tax-exempt status. It mandates that the Internal Revenue Service (IRS) must provide detailed written notices to organizations under examination, including specific information about the examination and the organization's rights. The bill also establishes a 30-day response period for organizations and ensures that failure to respond to a deficient request does not result in an adverse determination.

Clarifies due process rights for organizations facing termination of tax-exempt status.

The bill amends the Internal Revenue Code to clarify due process rights for organizations facing termination of tax-exempt status. It mandates that the Internal Revenue Service (IRS) must provide detailed written notices to organizations under examination, including specific information about the examination and the organization's rights. The bill also establishes a 30-day response period for organizations and ensures that failure to respond to a deficient request does not result in an adverse determination.