Greg J. Dixon

Words Eye View

More About: Religion: Unregistered Churches



Many people do not understand U.S. v Indianapolis Baptist Temple. Through the following facts, we have tried to simplify the case so that it is easy to understand.


When the church operated as a non-profit corporation, it obeyed all laws pertaining to non-profit 501(c)(3) organizations, including withholding taxes on those who served in non-pastoral duties of the church, such as secretarial, janitorial, day care and educational. However, in 1982, the pastor of the church learned that church incorporation was unbiblical as well as unconstitutional. It violated the doctrine of the Lordship of Christ over the church (Mt. 28:18-20; Eph. 5:21-25; etc.), even controlling what could be preached from the pulpit (Federal public policy, etc.).

The church also realized that the collecting and paying of taxes was recognizing another sovereign higher than the Lord Jesus Christ. Nowhere do the scriptures teach that the Lord's church is to be a taxing agent for Caesar; therefore, as a church, after approximately six months of intense prayer and study, we publicly reorganized to eliminate our corporate status. We stopped operating as an IRS tax exempt organization, and began operating as a non-taxable New Testament church, a divine organism, the Corpus Christi, the Body of Christ.  We sought the advice of three attorneys – Alan Crapo who was the chairman of the trustees of IBT, Inc., Mr. Al Cunningham of the Biblical Law Center, and Dr. David Gibbs of the Christian Law Association – all of whom informed us that they knew of no law requiring New Testament churches to withhold taxes. Therefore, we proceeded to meet with those who served in the ministry of the church and explained to them that as of the fall of 1984, we would no longer be collecting withholding taxes and everyone would be responsible for their own tax liability if they felt they had one.


In the meantime, Congress passed a law that churches had to collect and pay half of the employee's FICA taxes, but could sign an exemption form if they had a conviction against it. Because to sign the form would violate the Lordship of Christ and the provisions of the First Amendment, the Baptist Temple did not sign the exemption form, so when the IRS assessed taxes against the IBT, they included FICA taxes as well.


However, according to a speech that former Attorney General John Ashcroft gave on Dec. 5, 2001, and what he wrote in his book Never Again, he ordered the raid on the Baptist Temple because he didn't like our religious beliefs, and he considered us "domestic terrorists."  But you also have to remember that the present Attorney General Eric Holder was the acting Attorney General under then President George Bush until Ashcroft was confirmed. It was Holder who briefed Ashcroft on the siege that was taking place in Indianapolis and apparently told him that we were "domestic terrorists," so this is probably where Ashcroft got his information.  However, as a confessed Christian, Ashcroft should have been more diligent in the matter, especially since he was dealing with a church. Following are the Real Facts about the Baptist Temple case that we sent to Mr. Ashcroft in a letter dated March 1, 2002.


 The evidence shows that the Clinton Reno administration personally targeted the Indianapolis Baptist Temple and their pastor, which shows that they are using the IRS to eliminate all churches, ministries and preachers who dare to speak out against evil government.

Federal Judge S. Hugh Dillin on April 22, 1989, called for an IRS investigation from the bench in his federal court room in Indianapolis on the Indianapolis Baptist Temple College and all associated with it because he did not like the prophetic voice of the pastor of the Indianapolis Baptist Temple.


Federal prosecutor Douglas Snoeyenbos, the lead prosecutor in U.S. v IBT, told our attorney that the "higher ups in the US Justice Department are out to totally destroy the pastor and the Indianapolis Baptist Temple." He also expressed personal dislike for the pastor even though he had never met him.


A memo from the Treasury Department in the mid-eighties (date illegible) signed by an IRS agent declares that the pastor of the Indianapolis Baptist Temple "spoke out against the IRS and other government agencies in general" which shows that this rogue agency has no respect for the free exercise of religion or freedom of speech and IBT was targeted.


The record shows that the IRS had information on the Indianapolis Baptist Temple which admits that federal informants/agents infiltrated the Indianapolis Baptist Temple on a regular basis through the years, in violation of federal law which has been upheld by the Supreme Court.


The evidence shows that for many years up to and through the time of the Court judgment against the Indianapolis Baptist Temple, federal agents consistently tapped phone lines, including: the violation of attorney/ client privilege, intercepted emails, went through mail, collected trash from the pastor's home, and tried to engage church members to inform on the pastors and congregation; and this was before the new anti-terrorism legislation.


A four inch file provided by IRS regulations to the Indianapolis Baptist Temple shows that the IRS has been collecting information about the Indianapolis Baptist Temple since 1971. That file among other things contained the following information: there was an article from the Indianapolis News stating that the Baptist High School would stress the Bible. Can you explain why such a thing would be of interest to the IRS, or any other governmental agency? The file also contained a church directory containing the pictures of the members of Indianapolis Baptist Temple and also the annuals of our Christian school ministry showing pictures of the children enrolled. This has had a chilling effect upon the members of the church, as well as those whose children were enrolled in our school.


Using the information in that same file, the IRS publicly announced the revoking of the tax exemption of the Indianapolis Baptist Temple on May 11, 1995, because the pastor preached on those subjects which are now forbidden by the IRS such as pornography, legalized gambling, homosexuality, the wicked public education system, government encroachment on church ministries, and the rights of parents to discipline their children according to the word of God.


The IRS and the federal district court treated the Indianapolis Baptist Temple as a tax-exempt public charity (tax payer) under 501 (c) (3) of Title 26 of the IRC, when in fact the congregation operated as a non-taxable New Testament Church demanding all of her God given right to practice her faith in the Lordship of Jesus Christ under the protection of the First Amendment to the US Constitution.


The gifts received by the members of IBT were not tax deductible and the church gave no tax deductible receipts for gifts given to God through the church.


The evidence shows that approximately sixty of those who served in the church ministry were audited by the IRS, and the evidence showed that they had no tax liability of any substantial degree, and all had paid their own tax liability including both shares of the Social Security Tax. This of course means that the property that was seized from the Indianapolis Baptist Temple to satisfy this bogus tax bill had already been paid, which is double dipping by the federal government to the worst degree.


The Justice Department filed suit against a non existent corporation with a non existent federal EIN number.


US Attorney Robert Metzler admitted in federal court in Indianapolis on August 23, 2001, that the Indianapolis Baptist Temple owed no taxes if we had only filed for an exemption, which shows that this is not a tax issue, but who will control the Lord's assembly, God or the IRS. He said the same thing in oral argument at the Seventh Circuit on May 11, 2000.


US Attorney Robert Metzler said twice before the Seventh Circuit Court of Appeals on that same day that an uncontrolled church is untenable in society today.


On the same day that District Judge Sarah Evans Barker, Indianapolis, gave the order for our church property to be seized, she also gave the order for the counties to rip up the monuments that were engraved with the Ten Commandments from the court house lawns in the State of Indiana. This means that not only cannot the commandments of God be displayed in public places in the State of Indiana, but because of the destruction of our Christian school and church property, those same commandments cannot even be displayed in the church house.


Thousands of churches in America conduct their affairs just like the Indianapolis Baptist Temple. Is the IRS now prepared to begin closing those churches?


Based on the Supreme Courts refusal to hear our case means that the New Testament church has been made illegal in the US today.


Because of the Bob Jones University v IRS case where the Supreme Court said that the Internal Revenue Service can set any rules they want to, they are taking the position that they now control all churches and ministries in America including all activities, content of the pastors' sermons, what the church may give the pastor in love gifts, fund-raising activities, and to whom they can give charitable gifts.


Because of this carte blanche ruling in the BJU case, they are now using what they term as "procedures" to demand that before an evangelist, singer, or missionary can enter the pulpit to preach the gospel of Jesus Christ, they have to give an ID number. This should sound great alarm to all believers in the light of those ominous words mentioned in the Apocalypse, "And that no man might by or sell, save he that had the mark, or the name of the beast, or the number of his name." (Revelation 13:17)


To add insult to injury, the federal courts have legalized the right of the Santeria religion to pull the heads off of chickens in the downtown area of a large metropolis because not to allow them to do so would cause their god to die, but the Indianapolis Baptist Temple cannot practice their faith in the Lordship of Jesus Christ over His blood bought assembly. This means that in America today, pagan gods have a higher legal standing than the Lord Jesus Christ, the true God, on whom you [Ashcroft] claim to believe.


US v IBT is not a tax case as the IRS has styled it, but a First Commandment issue. Our God has commanded us to have no other Gods before Him. To recognize the authority of the IRS by collecting and paying the tax would be to exalt a greater authority than the Lord Jesus Christ over His church. This of course would be blasphemy. As you well know, only subjects can be taxed. As we are sure that you know, the Supreme Court has confirmed this on several occasions through the years. If you believe that there is a command in the scriptures, or the laws of the U.S., which requires a New Testament church to pay or collect a tax for Caesar, and by doing so, make the IRS King of the New Testament assembly, above its rightful Head the Lord Jesus Christ, please inform us.



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