Article Title
Abstract
This Article explores the significant policy purposes achieved by CAPA through the lens of the law's history and present challenges. Part II reviews the historical context and events leading to the adoption of CAPA in 1984. Part III then describes the present challenges associated with the law due to the failure of Congress and the Treasury Department to rectify the issue of who is an appropriate high-level Treasury official under CAPA. Finally, Part IV concludes with recommended solutions for restoring the law consistent with congressional intent in adopting CAPA-solutions that could easily be achieved through a simple amendment to the statute by Congress or similar regulations issued by Treasury.
Recommended Citation
Martin, J. Michael
(2014)
"Why Congress Adopted the Church Audit Procedures Act and What Must Be Done Now to Restore the Law for Churches and the IRS,"
Akron Tax Journal: Vol. 29
, Article 1.
Available at:
https://ideaexchange.uakron.edu/akrontaxjournal/vol29/iss1/1