Federal Judge Sarah Evans Barker, in her decision of January 19, 1999, said, "Defendant obviously is not the corporation that obtained the identification number at issue. That corporation has been dissolved and, in fact, did not exist during the time period when the taxes were assessed…"

Barker also admitted that taxes were never levied against the congregation of IBT: "Although Defendant may not be the same entity assessed by the IRS, we must note that Defendant nonetheless could be held liable for the assessed taxes." In her decision dated June 29, 1999 she stated further, "…(1) the assessment at issue was unmistakably assessed against Defendant, despite the erroneous use of another entity's employer identification number; and (2) the First Amendment does not immunize Defendant from the obligations imposed upon it by federal tax laws."

The Seventh Circuit Court of Appeals was even more blunt in their decision of August 2000.  Judge Williams, writing for the court, said, "…it doesn't matter what sort of entity IBT is. Whatever it is, it must comply with the federal employment tax laws."

If you want the quarterly Trumpet Newsletter (the voice of the unregistered church movement) Greg Dixon, Editor - send email address to: drgregdixon@earthlink.net.

For more information, go to www.unregisteredbaptistfellowship.com, www.biblicallawcenter.com, and www.trailofbloodrevisited.net