United States v. Bible Study Time, Inc.

CAMERON MCGOWAN CURRIE, Senior United States District Judge

This matter is before the court on Petition of the United States of America *608("Government") to enforce a summons ("the Summons") issued by the Internal Revenue Service ("IRS") to Bible Study Time, Inc. ("BST"). BST opposes enforcement on multiple grounds including the underlying church tax inquiry ("Inquiry") and, by extension, church tax examination ("Examination"), were not properly initiated under 26 U.S.C. § 7611 (" Section 7611").1

Summary of Argument. BST's argument focuses on whether the IRS satisfied Section 7611 's requirement…