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Society of Apostolic Church Ministries et al v. United States of America

  1. February 23, 2026

    Justices Won't Review Religious Group's Bid Against IRS Lien

    The U.S. Supreme Court declined Monday to review a religious organization's constitutional challenge against the Internal Revenue Service over a lien on church property to collect taxes owed by the group's bankrupt founder and her family.

  2. July 24, 2025

    IRS Can Levy Religious Group's Property, Split 9th Circ. Says

    The IRS can impose a lien on an Arizona residential property held by a religious organization to collect unpaid taxes owed by a bankrupt couple who had decision-making authority over the entity's finances and bank account, a divided Ninth Circuit ruled Thursday.

  3. May 23, 2023

    Couple Using Religious Group To Hide Income, US Says

    A religious organization should lose its challenge against a lien on a residence and a levy on its bank account to collect tax liabilities because it's a nominee being used by a couple attempting to hide income, the government told an Arizona federal court.