,,ib  ,union ,cal5d> ,no4 #dg  #aad?    
,,congress  #a/ ,session  ,h4 ,r4 #acad 
,report ,no4 #aad-fg  ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,m>* #d1 #bjae ,mr4  
,meehan 7= himself & ,mr4 ,roskam7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,april 
#ac1 #bjae ,additional sponsor3 ,mr4    
,re$  ,april #ac1 #bjae ,report$ ) an   
am5dm5t1 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union1 &    
ord]$ to be pr9t$ ,/rike out all aft] ! 
enact+ clause & ins]t ! "p pr9t$ 9      
italic ,= text ( introduc$ bill1 see    
copy ( bill z introduc$ on ,m>* #d1     
#bjae  ,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 ,%ort title  
,?is ,act may be cit$ z ! ,ensur+ ,tax  
,exempt ,organizations ! ,"r to ,appeal 
,act4  #b4 ,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$ures "u :i* an           
organization :i* claims to be describ$ 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 section #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 on or aft]   
,may #ai1 #bjad4  ,april #ac1 #bjae     
,report$ ) an am5dm5t1 committ$ to !    
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union1 & ord]$ to be pr9t$