Login
Register

Home

Content

Resolutions

Events

Trumpet

News

Articles

e-Media

Contacts

Religious Liberty Issues

Indianapolis Baptist Temple Wins Victory at PTABOA Today Sept. 5

We are happy to report that the Property Tax Appeals Board for Marion County, Indiana voted without a single nay vote to exempt E and F Realty, the owner of the property at 4002 East Southport Road, in Indianapolis, which is the lessee for the Life Center at Southport which the Indianapolis Baptist Temple uses for their church services.  This is a massive victory for churches that rent their facilities in Marion County, especially since the Supreme Court of Indiana has ruled in an other case that each County can make their own decisions in these matters after ruling against an incorporated church in Hamilton County a few years ago. 

UPDATE - IRS VS. IBT

FOR IMMEDIATE RELEASE

Judge Sarah Evans Barker, Chief Judge of the United States District Court for the Southern District of Indiana, Indianapolis Division, entered judgment against Indianapolis Baptist Temple on November 10, 1999, ordering the Church to pay over $5 million for alleged employer taxes, which includes mostly penalties and interest, that the IRS had assessed against the Church. Judge Barker now seeks to enforce that judgment by the seizure and sale of Church properties and has ordered Indianapolis Baptist Temple to surrender the Church properties, including the sanctuary located at 2711 South East Street and the Church parsonage, in which Dr. and Mrs. Greg J. Dixon have lived for 32 years, to the United States Marshal at noon on November 14, 2000. Judge Barker denied Indianapolis Baptist Temple's request that she stay the enforcement of her judgment against Indianapolis Baptist Temple pending a review of a Petition For Certiorari that the church lawyer is filing with the United States Supreme Court.

The Judgment and the Order to surrender the property on November 14, 2000, has placed the Church in a dilemma. The Church must choose whom it will obey: God or Man. Thus the Church has no choice but to obey God.

Contrary to the claims of the government, the press and Judge Barker, the real issue in this case is not taxation. The issue is the right of a Church to exercise and practice its faith in the sovereignty of the Church under the Lord Jesus Christ in America today without government interference or control. This right was intended to be protected by the First and the Ninth Amendments of the United States Constitution by the framers of our Nation.

Identifying the problem: In obedience to the scriptures of the Holy Bible, Indianapolis Baptist Temple is an independent New Testament Baptist Church that adheres to historic Baptist doctrine. The central tenet of the faith of the Church is the absolute sovereignty of the Church under the Lordship of Jesus Christ. This teaching requires the complete separation of the New Testament Church from the State. As a historic New Testament Baptist Church, Indianapolis Baptist Temple is a New Testament Church founded pursuant to the scriptures of the Holy Bible upon the sovereign rock of Jesus Christ as His body for which He is the head in all things. The Church is an organism, called lovingly in the scriptures, the "Bride of Christ". The Church founded by Jesus Christ belongs to Him. He purchased it with His blood on Calvary's cross. It is His, and we as members of His Church are admonished to keep it Holy, and to render the things of God only unto Him.

The government, on the other hand, is telling Indianapolis Baptist Temple that they can worship God but they must first recognize that the Church is subject to governmental control. The dilemma is thus stated. If Indianapolis Baptist Temple, which is a body of believers placed into the body by the Lord Jesus Christ, were to pay a tax or comply with the employer tax regulations of the federal government, or surrender the property of the Church to the Marshal on November 14, 2000, the Church would be recognizing a sovereign, i.e. government, over the Church which would be greater than the Lord Jesus Christ. The act of doing so would not only be an act in disobedience to the ordinances and instructions of the Lord Jesus Christ, but would also be a denial of and an attack on the Holiness of the Lord Jesus Christ as God.

This issue is not new. It is the same issue for which the Apostles, disciples and members of the first century churches died. Suffice it to say, the problem Indianapolis Baptist Temple is facing today is the identical problem that its predecessor New Testament Churches faced in Rome in the first Century A.D. immediately after the crucifixion of the Lord Jesus Christ. It is the identical problem that its predecessor New Testament Churches faced thereafter throughout the world for centuries as they were hunted down, persecuted and martyred for not obeying the edicts, ordinances and laws of organized state established churches and of the nations. It is the identical problem that its predecessor New Testament Churches faced in the Colonies in America as they came seeking a refuge from worldwide persecution, only to be hunted down and persecuted by being jailed, beaten and martyred by state established churches chartered by the King of England in the Colonies. It is the identical problem that the First Congress intended to eliminate by the adoption of the Religious Liberty Clauses of the First Amendment of the United States Constitution on September 24, 1789.

Why is Indianapolis Baptist Temple and the other New Testament Churches of America faced with this identical problem today?

Because we have gone full circle: from persecution to liberty, now back from liberty to persecution. The concept of a "government controlled church" was untenable in America 200 years ago. As a direct consequence of the recent court decisions, the concept of a "government uncontrolled church" is untenable in America today.

The only church recognized as a lawful church in America is a state-established church that has been organized under the laws and traditions of Man. In 1982 the United States Supreme Court held that the tax exempt gift given to a public charity that is a tax exempt organization under section 501(c)(3) of the Internal Revenue Code is a public subsidy. Thus, all the laws, rules and regulations, and the public policies are binding upon the public charity. The government now controls all churches in America by classifying them as public charities through tax laws which give benefits to "public charities", etc. But, a price has been paid. The churches in America have paid the price for these government benefits (tax exemption/ not-for-profit gifts) by giving up their right to religious freedom. The government now demands absolute loyalty and obedience of all churches to its laws and public policies. The government does not recognize the existence of a church in America that is not structured as a tax exempt public charity.

Under the laws today, Indianapolis Baptist Temple cannot exist because Indianapolis Baptist Temple is not formed or structured as a human organization called a public charity founded under the teachings and traditions of man.

Indianapolis Baptist Temple has rejected government subsidies and is standing in the gap. Indianapolis Baptist Temple is fighting for the freedom of all Americans to worship their God in accordance to the dictates of their conscience without fear of government intervention. Indianapolis Baptist Temple is not lawless but is standing in the Courts of America as a Mark 13:9 witness for the sake of the Lord Jesus Christ as a testimony against them pursuant to the scriptures of the Holy Bible.

Indianapolis Baptist Temple will not bow to demands that they reject God!!!

Tuesday - 7 Nov 2000

United States v Indianapolis Baptist Temple: IRS Update
FOR IMMEDIATE RELEASE

Judge J. Flaum-Chief Justice of the Seventh Circuit Court of Appeals denied a Motion for a Stay by the Indianapolis Baptist Temple (IBT) on November 3, stating that the mandate had been returned to the District Court in Indianapolis on September 1 and that they were not interested in reopening the case. They suggested that the church could appeal to the Supreme Court.

IBT filed the motion for a Stay of District Judge Sarah Evans Barkers Order of September 28 which calls for the seizure of the church property at 2711 South East Street at noon November 14, using whatever force is necessary, with the Supreme Court of the United States on Monday, November 6. Justice John Paul Stevens will be responsible to make the decision as to whether the church and school ministry will continue at their present location while the Court determines whether they will grant Certiorari.

The APPLICATION FOR EMERGENCY ORDER TO STAY JUDGMENT prepared by Attorney Albert F. Cunningham of the Biblical Law Center of Redding, California emphasized three main points:

1. There is a strong showing that IBT is likely to succeed on appeal, in that the courts are demanding that the church obey government rather than God.

2. IBT will suffer irreparable injury absent the grant of relief including depriving more than 1,000 congregants their chosen place to worship God. It would also deprive several hundred children (grades K-12) of a Christian education at Indianapolis Baptist School. Many have never known another school. If the church should prevail on appeal, there would be no way for IBT to ever recover the loss; and

3. The issuance of the grant of relief will not substantially injure the US government. The church property will still be here after the appeals process is over.

Considering the fact that the District Court in the Microsoft case granted a Stay pending appeal, it would be unreasonable for the Federal Courts to destroy a church and school ministry without also giving opportunity for due process.

Wednesday - 1 Nov 2000

United States v Indianapolis Baptist Temple: IRS Update
FOR IMMEDIATE RELEASE

On Monday, Oct. 30, the Indianapolis Baptist (IBT) filed a Motion directly with Judge J. Flaum, Chief Justice of the Seventh Circuit Court of Appeals in Chicago to Stay an Order given by District Court Judge Sarah Evans Barker, Indianapolis, on Sept. 28 for the church to vacate their property at high noon Nov. 14. Barkers order was to satisfy approximately $6 million in uncollected employee and FICA taxes including penalties and interest from 1987-93. Judge Barkers order said that the federal marshal is to use whatever force is necessary. The property, which was purchased with the tithes and offerings of Gods people include a sanctuary which seats 2000, educational facilities, four parsonages and 22 acres of land ten minutes from downtown Indianapolis. Even though the evidence shows that the taxes in question have been paid by those who serve the church, the Internal Revenue Service insists that it is the function of a New Testament Church to collect and pay taxes to the IRS. According to some First Amendment advocacy groups across the nation, this may be the first time that a church has ever been seized for alleged taxes and penalties.

The APPLICATION FOR EMERGENCY ORDER TO STAY JUDGMENT prepared by Attorney Albert F. Cunningham of the Biblical Law Center of Redding, CA., emphasized three main points:

1. There is a strong showing that IBT is likely to succeed on appeal;

2. IBT will suffer irreparable injury absent the grant of relief including depriving more than 1,000 congregants their chosen place to worship God. It would also deprive several hundred children (grades K-12) of a Christian education at Indianapolis Baptist School. Many have never known another school. If the church should prevail on appeal, there would be no way for IBT to ever recover the loss; and

3. The issuance of the grant of relief will not substantially injure the US government. The church property will still be here after the appeals process is over.

Considering the fact that the District Court in the Microsoft case granted a Stay pending appeal, it would be unconscionable for the Federal Courts to destroy a church and school ministry without giving opportunity for due process. This is all the more suspicious considering the fact that only approximately $200,000 is the alleged tax liability owed. The rest is penalty and interest. Also, it is most strange that according to a recent article in the Wall Street Journal, the IRS has forgiven many large corporations in America untold millions in back taxes, but a church and school ministry must be destroyed without an opportunity of the most basic of rights....DUE PROCESS!

Thursday - 9 Nov 2000

United States v Indianapolis Baptist Temple: IRS Update
FOR IMMEDIATE RELEASE

The Indianapolis Baptist Temple has one ray of hope left to stave off Federal Marshals seizing their church property at 12 noon Tuesday, Nov. 14, WITH WHATEVER FORCE IS NECESSARY, according to a Sept. 28, Order to Vacate from Federal Judge Sarah Evans Barker, Indianapolis. The Supreme Court rules allows the church to appeal directly to Chief Justice William Rehnquist. The letter for reapplication has been sent today and will be on his desk tomorrow morning, Nov. 10. The court is closed for the holiday but the appeal will be on his desk the first thing Monday morning.

Thousands of faxes and mailgrams will go to the court in Washington, D.C. over the weekend which have been generated by church members and talk radio. More than a hundred letters from the children who attend Indianapolis Baptist School grades 1-12 will be overnighted to Mr. Rehnquist today.

While the Federal Marshals are preparing to seize the church, the congregation is busy moving all of the personal items out of the buildings and into storage. Dr. and Mrs. Greg J. Dixon are moving out of the church parsonage at 339 W. Cragmont Drive where they have lived for 32 years. Three other families will be moving out of church homes which are on the 22 acre site along with some homeless that are staying at the church.

Rev. Greg A. Dixon, who succeeded his father as pastor of the Church, will announce Sunday morning where the congregation will meet Sunday, Nov. 19. As of today, a suitable location has not been found for the educational ministry.

The pastors and congregation invite all to attend a prayer service on Tuesday, Nov. 14 at 11 AM.

Contacts: Rev. Greg A. Dixon / Dr. Greg J. Dixon
Phone: (317) 783-6753
Fax: (317) 781-2778
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

P.S. Please send faxes or mailgrams to Chief Justice William Rehnquist over the weekend and ask him to give a stay order so we can stay in the church and school during the appeals process.

Supreme Court Main:(202) 479-3000
Supreme Court Fax: (202) 479-2971

The Trumpet Online Feed

The Trumpet Online

"For if the trumpet give an uncertain sound, who shall prepare himself to the battle?" I Cor. 14:8

The Trail of Blood Revisited Book

 Dr. Dixon releases new book, The Trail of Blood Revisited: Christ's True Church, Its Past, Present and Future. Order today!
Now in its 5th Printing!

Click on the image above

The Padlocked Church

Padlocked Church

Click on the image to visit the location whee you can get this book.

Click for Baptist Freedom Website

Click Here

Biblical Law Center

Biblical Law Center - Helping Churches Since 1984 to organize or reorganize churches to leave the IRS 501 (c ) (3) tax exempt Scheme and become non-taxable New Testament Churches In the area of church polity.  For information go to http://biblicallawcenter.com/what-to-do