,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #edai  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #i1 #bjad   
,mr4 ,b\/any introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = a "r 
to an adm9i/rative appeal relat+ to     
adv]se det]m9ations ( tax-exempt /atus (
 c]ta9 organizations4  #a4 ,adm9i/rative
 appeal relat+ to adv]se det]m9ations ( 
tax-exempt /atus ( c]ta9 organizations  
7a7 ,9 g5]al ,section #gabc ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+3  7c7 ,adm9i/rative   
appeal relat+ to adv]se det]m9ation (   
tax-,exempt /atus ( c]ta9 organizations 
7#a7 ,9 g5]al ,! ,secret>y %all         
prescribe proc$ures "u :i* an           
organization describ$ 9 section #eja7;c7
 may reque/ an adm9i/rative appeal      
7includ+ a conf]5ce relat+ to su* appeal
 if reque/$ by ! organization7 to !     
,int]nal ,rev5ue ,s]vice ,(fice (       
,appeals ( an adv]se det]m9ation        

describ$ 9 p>agraph 7#b74  7#b7 ,adv]se 
det]m9ations ,= purposes ( p>agraph     
7#a71 an adv]se det]m9ation is describ$ 
9 ?is p>agraph if su* det]m9ation is    
adv]se to an organization ) respect to--
  7,a7 ! initial qualification or       
cont9u+ qualification ( ! organization z
 exempt f tax "u section #eja7;a7 or z  
an organization describ$ 9 section      
#agj7;c77#b71  7,b7 ! initial           
classification or cont9u+ classification
 ( ! organization z a private f\ndation 
"u #eji7;a71 or  7,c7 ! initial         
classification or cont9u+ classification
 ( ! organization z a private op]at+    
f\ndation "u section #didb7;j77#c74  4  
7b7 ,effective date ,! am5dm5t made by  
subsection 7a7 %all apply to            
det]m9ations made aft] ! date ( !       
enactm5t ( ?is ,act4