Church of the Visible Intelligence

This is a request for interlocutory review of a trial judge’s order requiring the plaintiff, The Church of the Visible Intelligence That Governs the Universe, to obtain an attomey-at-law to represent it within 60 days or to have its suit dismissed. The action was brought under Internal Revenue Code section 7428 for a declaration of tax-exempt status under section 501(cX3) of the Code. 26 U.S.C. §§ 7428, 501(c)(3) (1976) (amended Supp. II, 1978). The trial judge noted that the Internal Revenue Service held plaintiff not to be an unincorporated association. Mr. Richard Thomas Rutherford, who…