applicable 5-year periodmeans the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided.
appropriate high-level Treasury officialmeans the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region.
church recordsmeans all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors.
church tax examinationmeans any examination for purposes of making a determination described in paragraph (2) of—
church tax inquirymeans any inquiry to a church (other than an examination) to serve as a basis for determining whether a church—
closedmeans the date on which the later of the following occurs;
direct cost of processing operationshas the same meaning as when used in section 213 of the Caribbean Basin Economic Recovery Act.
employeeshas the meaning given such term by section 2105 of title 5, United States Code.
examination notice datemeans the date the notice with respect to a church tax examination is provided under subsection (b) to the church.
Federal excise tax subsidymeans any subsidy— the subsidy which Puerto Rico or the Virgin Islands offers generally to industries producing articles not subject to Federal excise taxes.
inquiry notice datemeans the date the notice with respect to a church tax inquiry is provided under subsection (a).
recordsincludes books, papers, and other data.
rummeans any article classified under subheading 2208.40.00 of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).
softwareincludes computer software source code and computer software executable code.
specified possessionmeans Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands.
tax-related computer software source codemeans the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning.
third-party recordkeepermeans— Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(1)(A)(ii) to which such source code relates.
undercover investigative operationmeans any undercover investigative operation of the Service;