Church of Spiritual Technology v. United States

OPINION

BRUGGINK, Judge.

This is an action brought pursuant to *763Internal Revenue Code Section 7428.1 That section permits an organization to obtain a declaratory judgment concerning its qualification, under Section 501(c)(3), as an organization exempt from taxation. Pending is plaintiff’s motion to declare the final adverse ruling null and void.2 The motion raises the question of which party bears the burden of proof in determining plaintiff’s status. Plaintiff’s position is that the final adverse ruling issued by the Internal Revenue Service (“IRS”) denying tax-exempt status is null and void,…