I am writing this letter in response to the editorial, the opinion poll and the cartoon concerning the Indianapolis Baptist Temple and me as the Pastor of the church on Saturday, October 7, 2000.

First of all, it is impossible for one to form a logical and correct opinion without knowing the true facts. Secondly, it is impossible to know the true facts unless one is willing to take the time to ask the right questions. This certainly takes time and effort in the busy world in which we live, not only for the press but also for the citizen.

The truth is our case is not about the validity of the income tax system. Approximately 60 of our ministers have been audited by the Internal Revenue Service since 1996 and passed. I personally have been audited twice and have passed both times. However, the Internal Revenue Service wants to keep these facts a secret in order to keep public opinion against us and on their side while they do their dirty work in destroying a 50 year old church.


The truth is all churches that are "Public Charities" as distinguished from the New Testament Church, as 501(c)3 tax exempt business organizations, are obligated by statute to withhold and remit taxes to the Internal Revenue Service on behalf of all their employees. These religious business organizations (churches), for government benefits, have agreed up front to obey and espouse public policy even if it is contrary to the Holy Scripture. Maybe this is why we do not hear much preaching against abortion these days.

The truth is there are tens of thousands of ministers throughout this county, city, state and country that pay their personal taxes just like our ministers do. Everyone of these ministers should stand up and say, "enough is enough". Most ministers have always been self-employed and most still are.

The truth is the government is not only telling the members of the Indianapolis Baptist Temple how to worship but is dictating what percentage of tax to pay on behalf of its ministers. Today our church is being told to pay income, social security and Medicare taxes. Tomorrow your church maybe told to pay property tax, sales tax or maybe a tax will be levied on your church's profits at the end of the year. My question is, where will it all stop? "The power to tax is the power to control."

The truth is the Indianapolis Baptist Temple is supported by tithes, offerings and gifts only. The Indianapolis Baptist Temple is not a 501(c)3 tax exempt organization. We do not have a federal ID number nor can our members deduct their giving to the church from their 1040 form. We take nothing from government and as a result the church owes government nothing but our prayers.

The truth is our message and cause should be the message and cause of every gospel preacher. Our case is not only a First Amendment case, "Congress shall make no laws establishing religion nor prohibiting the free exercise thereof", but it is also a First Commandment case, "Thou shalt have no other gods before me". Jesus said it like this, "You cannot serve two masters...". The Sacred Scripture is the final authority for the church, not the Internal Revenue Service code. Please remember if the First Amendment does not protect our faith it does not protect yours. Also, no where in the Bible does it command the church to pay a tax. Maybe individuals but not the church.

The truth is for the church to comply with an order of a Federal Judge that is contrary to the Sacred Scripture would be disobedience to God. Daniel, when he went to the lions den for praying, understood this principle and so should the modern day Christian and pastor.

The truth is nothing that belongs to God should be given to Caesar. God's church is holy, sacred and should be treated with greater respect.

The truth is our ministers and members have a right, not only as tax payers to use the roadways, libraries and other services provided by government, but we have the right like other Christians to assemble for the purpose of worship according to the dictates of our heart. This is what America and freedom are all about.

The truth is the Indianapolis Baptist Temple should not leave, they should stay.

Greg A. Dixon
Senior Pastor
Indianapolis Baptist Temple


Seventh Circuit, Supreme Court Justices Stevens And Rehnquist Refuse To Stay Judge Sarah Evans Barkers Order To Vacate Baptist Temple Property.  Church Ordered Out By High Noon November 14.  Decision Made Before A Final Judgment In Case Given.  Marshals Seize Unprotected Church Parsonage.  Motion Filed For Certiorari To The Supreme Court.  Members Stripped Buildings Of All Personal Property In Four Days.  Nearly 1000 Waited For Marshals To Arrive But Noon Came And They Didnt Come.  As of December 12 (30 Days later) Hundreds Of Preachers And Concerned Christians Have Occupied The Church Sanctuary In Continual Worship Services.  Church Continues To Meet For Regular Services.  Many Have Been Saved.  Thousands Attend As A Redress Of Grievance Against The Court Order.

By Dr. Greg Dixon

Let us be glad and rejoice, and give honour to Him: for the marriage of the Lamb is come, and His wife hath made herself ready.  And to her was granted that she should be arrayed in fine linen, clean and white; for the fine linen is the righteousness of the saints.  And He saith unto me, Write, Blessed are they which are called unto the marriage supper of the Lamb.  And He saith unto me, These are the true sayings of God. (Rev. 19:7-9)

Severing a church from its building is akin to severing a soul from its body, or a family from its home.  Just as the body is the tabernacle (temporary dwelling place) for the soul, and a house is the dwelling place for the family; the church building is the dwelling place of the Lords Assembly.  Paul said to Timothy, his son in the ministry,  But if I tarry long, that thou mayest  know how thou oughtest to behave thyself in the house of God, which is the church of the living God, the pillar and ground of the truth.  (I Tim. 3:15)  This passage alone should settle the continual argument as to whether churches should own property, or the constant admonition from some of our heavenly minded friends that we shouldnt worry about losing our church property because after all the church isnt the building, but rather the people.  But, try to sever their soul from their body or their family from their home and they will shout bloody murder.  It always amazes me that we have more regard for our own homes than we do Gods house.  The prophet Haggai, referring to the Temple, said to ancient Israel, Is it time for you, O ye, to dwell in your cieled houses, and this house lie waste?  God loves the church house, which is the place where Gods people assembles as the Lords church, just as He loved the Temple of old.

I love every memory of my home church, the Wichita Baptist Tabernacle, where I grew up not only physically but in Christ from the time that I was saved at 14 until I left for Baptist Bible College in Springfield, Missouri at 18.  My parents were not saved at the time, and my pastor, Dr. Art Wilson, and his precious wife, Elaine, were not only my spiritual parents, but also in many ways my physical parents in their training and supervision.  Every memory of the old Tab brings tears to my eyes after these forty plus years.  It wasnt much in the way of the wealthy churches in Wichita, Kansas, but it suited us just fine.  The first time I attended  at the age of 7 there were still dirt floors and open steel rafters.  It was literally my home for those tender teen years.  It was holy ground where powerful sermons challenged my heart and the great songs of the faith stirred my soul.  Would to God that I could hear those preachers preach again from that pulpit -   Harvey Springer, Victor Sears, Clifford Clark, Bill Frerking, Bill Anderson, and so many more.  Who could ever forget that black group called the Gospel Jubilee Singers.  And, Oh, the teen times in the youth department.  Only God knows where I would be if it wasnt for the old Tab.  Its not there anymore...they merged with another church, and there is a nicer building in a better part of town with a more sinner friendly name...but Oh, those memories...they just wont go away....they just keep on lingering on, and, thank God, they always will.

The young people, especially at the Indianapolis Baptist Temple, are going through the same nostalgic times as they have been driven not only from their church building, but also from their school by District Judge Sarah Evans Barker with ample help from the 7th Circuit Court of Appeals in Chicago and Justice John Paul Stevens and Chief Justice William H. Rehnquist on the Supreme Court of the United States.  14 were seniors who will not graduate from Baptist High as 29 classes did before them.  For many others, it was the only school that they had ever known.  When the school closed its doors on November 10 there were still 135 hanging on to the hope that they would still have a school the following Monday.  There were approximately 500 students in the school when the Internal Revenue Service first moved on us with $3.2 million in phony liens on March 1, 1994.  Obviously, from what the US Attorney Douglas Snoeyenbos told the Judge, the goal of the Clinton/Reno Justice Department is not the collection of taxes, but to destroy the church and especially the school ministry in particular.  He said that if she didnt make us begin paying the payroll taxes that the school, would continue to operate.

That goal has been met.  There are no students meeting at the Baptist Temple today.  The halls are empty, the gym is silent, the class rooms already beginning to deteriorate.  No happy voices in the lunch room or library.  None playing in the park.  The buildings have been gutted of all valuables.  Schools in the area have cannibalized science equipment and other things at our request.  The buildings and property that appraised for $6 million dollars recently now could not be sold,  no doubt,  for a quarter of that amount.  The three parsonages on the property where pastors and their families lived are now vacant and already are being vandalized.  Some of the damage has been done by the students themselves.  The walls are filled with solemn words where they relieved their frustrations against the expected marshals and the courts.  Some took pieces of the gym floor and others the doors from their lockers as a keepsake to remind them of those precious school days.  All of this is more amazing when you realize that this has all come about because Judge Barker wanted to be sure and protect the governments interest.

We wish that space would permit us to print all of the sayings that the students left on the wall, but following are a few selections: You may take away our building with memories locked inside, but you can never take away our God because in Him we will abide!  Rachael Ward God loves us and you.  Hannah Dixon, one of he pastors daughters. I am in 2nd Grade. Rom. 8:28-God is in control! My name is April! You can take our building, but you cant take our friendship and worship from us, only God can and He wont! Im the oldest of Pastor Dixons 4 daughters! If Im correct from knowing him for 16 years, its not an easy thing to do to shut him up-Especially when hes right! Besides God is on our side, and thats all that really matters!   Shannon Barkers ORDER TO VACATE dated September 28 was quite clear: By our previous entry dated August 28, 2000, we ordered Defendants, Gregory J. Dixon and Indiana (sic) Baptist Temple, to show cause why this Court should not enforce the final Judgment in favor of the United States and recently affirmed by the Seventh Circuit Court of Appeals...Defendants submission,...merely repeats prior arguments which we have previously ruled upon and found unavailing. We conclude that a further stay is unwarranted and enforcement of the Courts final Judgment should now proceed...We accordingly GRANT the United States motion for an order requiring Defendants to vacate the premises by 12:00 oclock noon Tuesday, November 14, 2000 from the real property located at 2711 South East Street and 339 W. Cragmont Drive...IT IS FURTHER ORDERED that the United States Marshal is authorized and directed to enforce this order at any time that he deems appropriate...using force as necessary...any and all persons acting in concert with, or on behalf of, the Defendants...who fail to vacate...shall be subject to being found in contempt...of the Court, which may subject such person to incarceration, or fine, or both... In that as of this printing of The Trumpet hundreds of people, including women and children, are still in the church buildings and the marshals have not come. The Judges Order has not been carried out.  A blessed Camp Meetin atmosphere prevails in the nightly services which begin each evening at seven.  Several have come in from the streets to ask the way of Salvation.  Some have called by phone to tell us that they are getting right with God.  The preaching and singing is some of the greatest that we have ever heard. 


On behalf of my father and the congregation of Indianapolis Baptist Temple, I would like to thank you for all the financial help we received in paying off our legal debts.  We are forever grateful to those of you who came to our aid. God Bless.

Rev. Greg A. Dixon

Revisiting Romans 13
by Pastor Gregory A. Dixon

In recent years, Christians in particular have interpreted Romans 13 as a command for unlimited submission to government by God. Many proponents of this belief have sat passively by, in the soft pews of their place of worship, while evil has triumphed in most areas of family and church life. In our pacifistic smugness, many have allowed government to become god without even knowing. Yet, when confronted with the true meaning of Romans 13, absurd accusations are shouted in religious rhetoric toward those who would dare to break an unjust law or even to question the almighty government. The opponents of unlimited submission to government are deemed as rebellious, anarchist and disobedient. However, there is no practical, historical or biblical consistency in the shallow arguments of these simpletons. 

First of all, unlimited submission to government is not practical. For a philosophy to be a valid philosophy, it must be consistent. As a result, it does not make practical sense to blindly obey a tyrant like Adolf Hitler or deem a law such as abortion on demand a legitimate law just because one's government says it is public policy. However, if Romans 13 teaches unlimited submission to government, then we must obey and acknowledge all laws, good and bad, as the will of God. If all governments are of God, then all laws are of God. This is not practical from any point of view.

Second, it is not historical. Our founding fathers recognized and understood tyranny and despotism. They perceived the ultimate end of the king's actions. Thus, they besought George III to relent in his persecutions and implored him to uphold his covenantal agreement.

In July of 1774, our forefathers met in Fairfax County, Virginia, and considered ways of forcing Great Britain to redress American grievances. George Washington and George Mason were the instrumental agents in drafting what has come to be known as the "Fairfax Resolves."

Ponder for a moment Resolves five and six:

"Resolved that the claim lately assumed and exercised by the British Parliament, of making all such Laws as they think fit, to govern the people of these colonies, contrary to the first Principles of the Constitution, and the original Compacts by which we are dependent upon the British Crown and Government; but is totally incompatible with the privileges of a free people, and the natural Rights of Mankind; will render our own Legislatures merely nominal and nugatory, and is calculated to reduce us from a state of freedom and happiness to slavery and misery."

"Resolved that Taxation and Representation are in their nature inseparable; that the right of withholding, or of giving and granting their own money is the only effectual security to a free people, against the encroachments of Despotism and Tyranny; and that whenever they yield to one they quickly fall prey to the other."

All of the Resolves are loaded with bullets that explode against a tyrannical and despotic government. The "shot that was heard around the world on Lexington green was loaded in the "Fairfax Resolves." How can one make that statement? After pleading with George III to uphold his covenantal agreement and after seeking for a redress of grievances, the "coup de grace" is plainly stated in the twenty-third Resolve:

"Resolved that it be recommended to the Deputies of the General Congress to draw up and transmit an humble and dutiful petition and remonstrance to his Majesty, asserting with decent firmness our just and constitutional Rights and Privileges, lamenting the fatal necessity of being compelled to enter into measures disgusting to his Majesty and his Parliament, or injurious to our fellow subjects in Great Britain; declaring the strongest terms of duty and affection to his Majesty's person, family and government, and our desire to continue our dependence upon Great Britain; and must humbly beseeching his Majesty, not to reduce his faithful subjects of America to a state of desperation, and to reflect, that from our Sovereign there can be but one appeal."

In simple terms, the Resolves offered George III two obvious choices. One was to fulfill his covenantal obligations and be the king and ruler to the American colonists that he had agreed to be, or second, to prepare for war. George III was asked to "reflect upon the fact, that if he did not keep his end of the covenant, there could be but one appeal!"

Last and most importantly, it is not biblical. Daniel disobeyed King Darius and went to the lion's den. The three Hebrew children broke the law for not bowing. The parents hid the baby Moses from Pharaoh. Rahab lied to protect the Hebrew spies. The Apostles went to prison for preaching Christ in the authority of Heaven. Paul and his followers in Acts 17 did contrary to all the decrees of Caesar in order to make Jesus the King. Even Jesus lived in direct opposition of the political religious leaders of his day and went to the cross for us.

Romans 13 is a treatise by Paul the Apostle on the institution of model government. As we rightly divide the word of truth and take this passage in its total context, we will discover seven truths.

1. Good government is ordained by God.

2. Government officials are to be good ministers who represent God.

3. We the people must obey good and godly laws.

4. As we relate Romans 13 to America, our U.S. Constitution is the higher power, not the IRS tax code.

5. Good government is not to be feared.

6. In America we are to pay honor and custom and constitutional taxes to whom it is due.

7. Government is to protect the righteous and punish the wicked.

As a result, we have a practical, historical and biblical mandate to fervently disobey any unconstitutional laws and all government officials who cease to be good ministers of Jesus Christ. God almighty is the only power that deserves unlimited obedience.

Greg A. Dixon
Senior Pastor
Indianapolis Baptist Temple

State Churches Through Incorporation and Taxation
From whence deriveth the church her authority?

or  Matthew

by Dr. Greg Dixon, Pastor
Indianapolis Baptist Temple
Indianapolis, Indiana

A part of the following was given by Dr. Dixon as testimony before the Senate Finance Committee in 1983. The chairman was Senator Robert Dole (R), of Kansas.

Make no mistake about it: "D" day for the churches of America is January 1, 1984. Maybe Orwell had the right date after all. On this date every church in America must register and pay taxes to the Federal Government. Please remember that this has never happened since the founding of our nation more than two hundred years ago.

Starting January 1, 1984, all churches and schools, which are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, will be required to pay FICA (Federal Insurance Contributions Act) taxes for each employee who is paid $100.00 or more in a calendar year.

Be assured, regardless of what it is called, this is a tax. President Franklin D. Roosevelt said that it was a tax when it was presented to congress originally in 1934. Congress admitted that it was a tax when it was passed. The Supreme Court since has declared it to be a tax, and two of the most well known constitutional attorneys of our time in the area of religious liberty have said that this is a tax. David Gibbs has said it over and over again on the Accelerated Christian Education fall tour. Mr. William Ball has said essentially the same thing in a memorandum from his office.

Mr. Ball says:

"The principle involved is plainly a tax on religion. Churches and religious schools are not afforded an option to pay, or not to pay, for an insurance program for their employees. The relatively small size of the tax is irrelevant (though to some the burden may be substantial). If religion may be taxed a little, why not greatly? The tax imposes obligations upon religious bodies in respect to the use and management of their own resources and with respect to the personnel of their ministries."

This position paper should not be interpreted as advising anyone as to what he should do in regard to this tax. This paper is for the purpose of clarifying the issues and suggesting some alternatives. It also explains what some churches are doing in regard to this problem.

To get a proper perspective, let us review the social security issue. Mr. Ball writes:

"In January, 1984, non-profit organizations, including churches and Christian schools, will be swept into social security. Earlier this year (1983) Congress passed HR 1900 which was heralded as the 75-year cure of the nation's sagging social security program. President Reagan has signed the bill into law. Beginning January 1, Christian schools will be required to withhold 6.7% from each employee's salary for social security payments. The Christian school (and/or church) will, in addition, pay 7% of each employee's salary to social security as well. Understandably, this will have a significant financial impact on many Christian schools that have not participated in the government's social security program."

Of course, many churches would have to borrow money to pay these taxes since most of them do not have it in their budget.

Originally when this issue arose in congress in 1934, the legislators suggested that it be voluntary for everyone. President Roosevelt said, "No!" In fact, he said that it would be an involuntary coercive tax. many of the old line churches asked to be included. Congress was very emphatic. They said, "No, we can't tax God." So they didn't.

In 1951, however, Congress decided that God could be taxed voluntarily. Many churches since then have "opted in" and some who did participate have opted out and many never were included. Now in 1984, fifty years later, Congress had decided that God can be taxed involuntarily.

Make no mistake about it, the penalties are unbelievably stiff. The pastor or responsible officer could receive a five year prison term or a $10,000 fine or both and this is just on one count.

According to Dr. David Gibbs, esq., there are three principles involved in this matter of taxation. First, the power to tax is the power to control. Secondly, this tax (FICA) is the means to which government provides benefits (subsidy or welfare) and thirdly, a tax is a test of sovereignty.

One state cannot tax another because each is sovereign, God is sovereign; He cannot be taxed.

Many pastors are asking if a church has the scriptural right to refuse to pay taxes. This issue strikes at the very core of the separation of church and State. What can join the church and State more than coercive taxes?

The principal of this division is found in the dawn of history as it is recorded in Genesis chapter 14. Abram paid tithes of all to Melchizdek, King of Salem, and refused the spoils he was offered (though legally) from the King of Sodom.

It is clear that it was the result of a solemn oath that Abram had made to God.

"Abram said to the King of Sodom, I have lift up mine hand unto the Lord, the most high God, the possessor of heaven and earth, that I will not take anything that is thine, lest thou shouldst say, I have made Abram rich." Genesis 14:22,23

Maybe the church of the Lord Jesus Christ should restate this vow again.

The church is not to finance the government neither is the government to finance the church. A State-financed church is a State controlled church. The pulpit must ever be free to cry out against the king. Nathan said to King David, "Thou art the man" (2 Samuel 12:7). Later, as religious freedom began to die in Israel, prophets were imprisoned or killed for such boldness.

We also see that the Levites were not taxed or conscripted for military purpose (Numbers 1:45-54; Numbers 18. Note especially verse 24). The tithe was to go to the Levites (Deuteronomy 14:27-29; Joshua 21).

However, I think Ezra 7:24 is as clear as crystal.

"Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them."

The New Testament is equally clear in Matthew 28:18-20 and Ephesians 5:21-33. Let's look at some principles in these verses.

1. The Lord Jesus Christ is the sole authority over the church (Matthew 26:18).

2. The church is under orders from Him alone to disciple, baptize, and teach all things that He has commanded them (vs. 19, 20).

3. If the church will do this then He promises to be with her to the end. (vs. 20).

4. Paul compares the special relationship of Christ and His church to a man and his wife. What can be closer (Ephesians 5:21-33)?

5. Christ is the Savior of our body (the church), not the State (vs. 23).

6. The church is subject unto Christ, not the State (vs. 24).

7. Christ purchases the church with His own blood (vs. 25). The State can give nothing for the church and should give nothing to the church.

8. The lord nourishes and cherishes the church. Through the centuries the State has tried to destroy the church.

9. The church is a living organism with a living head and body. Therefore the church is not a religious organization. It is possible to be a religious or charitable organization without being a church.

10. The church is to be joined unto Christ (vs. 31). The Lord Jesus uses the word cleave in Matthew 19:5.

11. Admittedly this is a great mystery (vs. 32), and in this post-Christian era it should not surprise us if a world who hated our Lord Jesus Christ should also hate His church (John 16:18-21).

The following is taken from Baptists and the American Tradition! by Robert C. Newman, Regular Baptist Press, Des Plaines, Illinois.

"Pressures upon the New England Bible commonwealth forced gradual changes in their peculiar form of church-State union. Civil magistrates continued to enforce both tables of the law, which meant the regulations of the religious as well as the civil life of the populace. The magistrates were considered the 'nursing fathers to the church,' and as such, they could pass and enforce legislation for tax support of Congregationalism. They could not alter the church's beliefs and worship, a hated memory of the old days in England. But taxation for church support and the trial of heretics were within their domain. Not until 1728 did Puritan New England exempt Baptists, Anglicans and Quakers from taxation for support of the Standing Order." Page 24, paragraph 1.

"Being a strong Baptist and an independent, he (Backus) took care to ascertain beforehand whether or not the Association would wield any control over his local congregation." Page 33, paragraph 3.

"Religious taxation was the main issue. Backus was the alert leader in this long controversy. He resorted to newspaper attacks against the proposed Constitution for its failure to eliminate taxation to support congregationalism.

"Backus was a man of principle. He did not simply contest tax support for the established church, but tax support of any religious body." Page 35, paragraph 1 and 2.

"In the pamphlet he (Backus) describes punishments, imprisonment's and other assorted persecutions directed at various Separates and Separate-Baptists on the part of the New England oligarchy." Page 36, paragraph 2.

"In 1783 he (Backus) wrote A Door Opened for Christian Liberty. In it he related the persecution of Richard Lee." Page 36, paragraph 3.

". . . he (Backus) argued that the Head of the Church is Christ and, since there is no earthly head, then to impose one is unbiblical. . . . since he the above is true, then a government should not govern in religious affairs. . . . he (Backus) maintained that the 'end of civil governments is the good of the governed.' Page 37, paragraph 1.

"The-established clergy held sole right to perform marriages and bury the dead . . . Thus, while Anglican ministers were State supported, they were also State regulated. Beginning in 1662 and continuing for nearly a century afterward, Virginia's General Assembly required ministers to present evidence of ordination by an English bishop." Page 42, last paragraph 2.

"The Baptists were the first to enter the war for religious liberty in Virginia." Page 42, last paragraph.

"They (the New Light Baptists) were often without formal training and always without government sanction. . . . Between 1768 and 1776 the colony imprisoned more than forty Baptist preachers. This was relatively easy since they had no State certification." Page 42, paragraph 3.

In the Fundamentalist vs. Modernist controversy in the 20's the issue was, "Who is Jesus?" The controversy today is "What is the Church?"

The true church of the Lord Jesus Christ should not be surprised if one of its greatest antagonists in this struggle are the interdenominationalists and para-church organizations. They believe in a universal, invisible church while the Bible teaches that His assembly is local and visible.

Who can deny that after January 1, 1984, ever church in America will be required to become a State church. According to Dr. Robert McCurry in the August 14, 1983, issue of The Temple Times.

"A State church is a church that is recognized by the State, serves the State, provides revenue for the State, and serves a public purpose that is not contrary to established public policy. This is exactly what was decreed for churches of America.

"Churches will be registered with the State by tax-identification numbers. 

"Churches will be producers of revenue for the State by paying taxes 'to assure the solvency of the Social Security Trust Funds.' Taxable organizations are answerable to the government-open to the inspection and dictates of the government.

"Churches will be agents of the State by confiscating and remitting to the State taxes that the State has ordered the church to confiscate from the remuneration of church employees.

"Churches will be servants of the State by keeping records for the remitting records to the State.

"Of course, this is just the beginning. The full impact of what will be imposed on the churches is yet to be seen. Once a State church has been decreed, the door is open to an endless number of impositions."

A Christian attorney in Indianapolis, has compiled a list of forth-one different areas of conflict between the church and State today. No wonder over 8,000 Christians and churches are currently on trial in America.

In a recent court trial a pastor was asked by a prosecutor if his church used toilet paper. When the obvious had been established the State tried to enforce interstate commerce laws against the church when it was showed that they had brought the paper over State lines.

Dr. McCurry also relates the following in the December 12, 1982, issue of The Temple Time:

"Several years before his death in 1976, which would be the early 70s, and long before there emerged the type of persecution of the church and its ministries in America by the government as is now so visible, Baptist evangelist B.B. Caldwell made the following prediction in a sermon entitled, 'Seven World-Shaking Events Soon to Come to Pass.'

"I predict that the final oppression of Christianity will start with taxation. . . there will be universal taxation. This will start with a series of independent churches and missionary associations, thereby casting a shadow upon their integrity and raising doubts in the minds of their contributors as to the validity of their ministry.

"The government will haul ministers of the Gospel into court on alleged tax irregularities and challenge ministerial authority of independent ministers of the Gospel. The government will get rid of independent ministers, churches, and associations and a State church will be set up."

Notice in this amazing prediction the connection between taxation and a State church. The danger of such a State church may be more real because many preachers and Laymen in the United States either do not know what a State church is, or do not care. CLA Attorney David Gibbs stated that there is probably a widespread feeling that State church implies uniformed guards conducting the church services. And because that seems so unlikely, the fear of a State church is often minimized.

What Can Be Done?

I am suggesting that churches become unincorporated, both State and Federal; and that new churches not apply at all. In my opinion after studying this subject for many months, incorporation is possible the innocent trap that Satan has lured us into.

Make no mistake about it. A corporation is no fictitious entity. it is a creature of the State. It has no constitutional rights as the individual, and it must make incredible concessions today which are clearly unscriptural.

Consider what the Supreme Court of 1905 had to say in regards to incorporation in the Hale vs. Hink case.

Quote: "The benefits of the Fifth Amendment are exclusively for a witness compelled to testify against himself in a criminal case and he cannot set them up on behalf of a corporation."

Quote: "A corporation is a creature of the State and there is a reserved right in the legislature to investigate its contracts and to find out whether it has exceeded its power."

Quote: "There is a clear distinction between an individual and a corporation and the later being a creature of the State has no constitutional right to refuse to submit its books and papers for an examination at the Suit of the State."

Quote: "Franchises of the corporation chartered by the State are, so far as they involve questions of interstate commerce, ('denominations') exercise in subordination of the power of congress may not have general visitorial power over state corporations, its powers in indication of its own law are the same as if the corporation had been created by an act of congress."

In reality there are only three purposes for incorporation: Liability (limited), respectability, and perpetuity (if the owner dies the corporation lives on.) Why should the Blood-bought Church of Jesus Christ have to have any of the three? First of all, the Church has the promise that the gates of Hell shall not prevail against it (Matthew 16:18). And then, why should we have the approval of man if we are approved in Heaven by God Himself? And then, we certainly do not need to worry about the owner of the church dying for He is alive forevermore and has promised us in Matthew 28:20, "and, lo, I am with you alway, even unto the end of the world."

The Congress amended HR 1900 to exempt churches who were not paying FICA taxes at the time. However, they would have to file Form 8274 with the Federal Government. Thousands of churches did so. However, because to sign file Form 8274 would be an admission of jurisdiction (Lordship) of the State over the church, the unregistered churches refused to file the form.

Following are eleven reasons why the Indianapolis Baptist Temple refused to sign form 8274:

1. It would deny the Lordship of Christ over His church (Ephesians 5:23-24).

2. The IRS has no right to tell a Baptist church its definition of a minister.

3. The IRS definition of a minister is a Roman Catholic definition.

4. We would have to admit that a religious organization and a church are the same thing.

5. Must admit that we are a not-for-profit business organization.

6. We must say that we have employees, not ministers.

7. We must admit that we are not opposed to taxing the church.

8. It automatically makes the church an agent of the State.

9. It opens the church records automatically to the State.

10. There are no regulations written, which means that we would be signing a blank check.

11. The Blood-bought Church of the Lord Jesus Christ cannot participate in a tax scheme that is a hoax and a fraud.

The Indianapolis Baptist Temple unincorporated June 23, 1983. At that time we severed all relations with the State and Federal Government that would entangle us and hinder the church from operating strictly under the Headship of the Lord Jesus Christ.

We stopped collecting and remitting taxes to the State, as an example. Can you imagine the Book-bought Church of Jesus Christ being a publican (tax collector) for a wicked State that murders a million and a half unborn infants per year, finances sodomy, and supports communism around the world?

The Baptist Temple stopped withholding taxes and twenty-five to thirty other things to get disconnected from the State, local and federal governments. A complete list is available on request by writing:

Indianapolis Baptist Temple
19th Judicial District
2711 South East Street
Indianapolis, Indiana
(317) 783-6753 (phone)
(317) 781-2775 (fax)

(Webmaster's note: see the end of the article for current contact information)

Churches that are interested in unincorporating should contact Mr. Al Cunningham of the Biblical Law Center, at P.O. Box 415, Montgomery Creek, California 96065, Phone 916-337-6492

Mr. Cunningham is the only attorney in the United States that understands the jurisdictional, or Lordship position.

When our forefathers signed the Declaration of Independence they also declared themselves to be dependent on Divine Providence. Those men knew that if God did not help them that they would be destroyed.

Is it not time for the Blood-bought church of Jesus Christ to cast herself on her Heavenly Bridegroom who is the Provider and Protector of the church, "The Savior of the Body?"

Six Serious Errors With The A.A.C.S. Report

October 3, 2001

To whom it may concern,

This is in response to an article on the American Association of Christian School's website.


1. The I.B.T., a New Testament congregation had no employees, only ministers. This is based upon the fact the I.B.T. was not organized as a 501(c)(3) religious business organization or public charity under the Internal Revenue Code. Instead, the workers of the Lord's church were minister servants based upon I Corinthians 12:27-31. It is impossible for New Testament churches to have employees. However, religious business organizations do and should comply with the tax code.

2. Neither personal and individual tax liabilities nor the income tax system were ever attacked or questioned in our battle for a free church. The case was always over whether a New Testament church was required by the Bible, U.S. Constitution or even the I.R.S. Code to be a collection agent for the I.R.S.

Over 100 people associated with the I.B.T. were audited and have passed their audits since 1996.

3. The issue that our case confirms is that the United States of America has the power not the authority to ignore the First Amendment to the U.S. Constitution. It confirms that the U.S. Constitution is null and void when it comes to our inalienable rights given by God. It confirms that the A.A.C.S. must speak out against the Lord's church in order to maintain their own tax status. It confirms that Christians and churches in America have accepted the I.R.S. Code as the final authority for faith and practice and not the Holy Scriptures.

4. Losing doesn't make one right or wrong. If this were true then David, the three Hebrew children and Moses would all have been wrong. However, in the end they all prevailed and so will the I.B.T., the Lord's church.

5. The Marxist/Socialist tax system of America that A.A.C.S. seems to be defending and protecting needs to be turned on its head. It is for the redistribution of the world's wealth and used for every unbiblical purpose including abortion, etc. 

The Social Security trust fund was put into the general fund by Lyndon Johnson and is dry to the bone. It is the biggest Ponzi scheme ever perpetrated on the American public.

6. The worst mistake of the flimsy excuses of the A.A.C.S. is the verse, "Render unto Caesar the things that are Caesar's." This verse never commanded believers or the New Testament church to pay taxes of any kind. It was never written to Peter or any other Christian. It was written to unbelievers, not Christians. 

The preconceived ideas, unbiblical prejudices and lack of hermeneutical interpretation of Scripture of the A.A.C.S. is a reproach.


Greg A. Dixon
Senior Pastor

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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