Comment on FR Doc # E9-27773

December 8, 2009 CC: PA: LPD: PR (REG-112756-09) Room 5203 Internal Revenue Service P.O. Box 7604 Ben Franklin Station Washington, DC 20044 I am concerned that there should be a high level of review before the IRS starts a church inquiry, because the proposed section 7611 regulations say a court cannot review that decision. Otherwise, it is possible that an examination project could be focused on a particular religious denomination, or on randomly selected churches, and the decision about which churches were picked could never be challenged. The proposed regulations could result in excessive government entanglement in the affairs of churches. They are also unlikely to resolve ongoing challenges to church inquiries. I recommend that the person authorized to initiate a church inquiry be the Deputy Commissioner, Services and Enforcement. Respectfully submitted, Mr. Daniel Stevens