No. 25A435
The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors v. United States
Tags: internal-revenue-service nominee-theory property-rights religious-organization tax-levy tax-lien
Latest Conference:
N/A
Question Presented (from Petition)
Question not identified.
Question Presented (AI Summary)
Whether the IRS may impose a tax lien and levy on a religious organization's property based on the theory that the organization is a nominee for taxpayers who have failed to pay their income taxes
Docket Entries
2025-10-16
Application (25A435) granted by Justice Kagan extending the time to file until December 21, 2025.
2025-10-09
Application (25A435) to extend the time to file a petition for a writ of certiorari from October 22, 2025 to December 21, 2025, submitted to Justice Kagan.
Attorneys
The Society of Apostolic Church Ministries Bishop, Elizabeht Gardner Corporation Sole and Her Successors
Dennis Ira Wilenchik — Wilenchik and Bartness, P.C., Petitioner
United States
D. John Sauer — Solicitor General, Respondent