The church examination procedures do not apply to the following:
- Routine requests for information or inquiries on matters that do not primarily concern the organization’s tax status or liability,
- Criminal investigations,
- Termination assessments under Internal Revenue Code section 6851 or jeopardy assessments under section 6861,
- Any case involving the church’s knowing failure to file a return or willful attempt to defeat or evade tax (including failure to withhold or pay social security or other employment or income tax required to be withheld from wages), or
- Any inquiry or examination relating to the tax status or liability of persons or organizations other than the church (including contributors).