H.R. 10258
PROOF Act
Summary:
• The "PROOF Act" amends the Internal Revenue Code to establish specific notice and due process requirements the IRS must follow before beginning an examination of a tax-exempt organization or revoking its tax-exempt status.
• Organizations under examination gain explicit rights including written notice of the examination's scope, minimum 30-day response periods for information requests, supervisory conferences, a closing conference before any adverse determination, and a proposed adverse determination letter at least 30 days before any final action.
• The bill also extends appeal rights to the IRS Independent Office of Appeals for proposed adverse determinations, requiring the office to acknowledge requests within 10 business days and hold conferences within 90 days.
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• Organizations under examination gain explicit rights including written notice of the examination's scope, minimum 30-day response periods for information requests, supervisory conferences, a closing conference before any adverse determination, and a proposed adverse determination letter at least 30 days before any final action.
• The bill also extends appeal rights to the IRS Independent Office of Appeals for proposed adverse determinations, requiring the office to acknowledge requests within 10 business days and hold conferences within 90 days.
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