These regulations specify the Internal Revenue Service (IRS) officials who are required to perform specific duties with respect to church tax inquiries and examinations under section 7611. The amendments in these regulations are being made to clarify the existing final regulations, which make reference to positions that were abolished by the IRS Restructuring and Reform Act of 1998 (RRA 1998). The amendments are also being made following a district court opinion in a summons enforcement proceeding that concluded the official to whom the IRS delegated the section 7611 responsibilities, formerly held by a regional commissioner, is not an appropriate official for purposes of executing those responsibilities. U.S. v. Living Word Christian Center, Civil No. 08-mc-37, D.C. Minn. (Jan. 30, 2009).