26 November 2000

( This issue is going to multiple lists. We apologize to those who may receive more than one copy. Just use the delete key. We do not intend to make a policy of doing this but the urgency of this information required doing it this time. )

Due to many comments being made that distort and deny the facts of the case surrounding the IRS seizure of the Indianapolis Baptist Temple property, I find it necessary to distribute the following information.

Regular updates may be found at http://www.indianapolisbaptisttemple.com/index2.html Go to the petition at the IBT website, print it, have your friends and church members sign it and mail it to IBT ASAP.

Please also visit http://www.theindychannel.com/news/ and vote NO on the survey concerning the IBT seizure.

THE REAL FACTS IN THE CASE OF US VS IBT

United States v Indianapolis Baptist Temple: Background

• In this case, the Clinton/Reno Justice Department has targeted and is determined to destroy an orthodox New Testament Baptist church that is celebrating its 50th Anniversary Year.

• The Justice Department filed suit in Federal District Court, Indianapolis, on April 13, 1999, for $3.6 million in unpaid and uncollected 941 employment taxes that they claim the church is liable for 1987 to '93.

• Federal Judge Sarah Evans Barker, Chief Judge of the Southern District, Indianapolis, gave Summary Judgment to the US on January 19, 1999, for nearly $6 million including penalties and interest and other charges.

• This is not a tax case, but a First Amendment religious liberty issue. Although the Justice Department would have you believe that this is a tax case. It is not. It is a First Amendment religious liberty case.

• The Indianapolis Baptist Temple is a New Testament Church. It is not a 501(c)(3) Religious Organization operating as a not-for-profit charity under Title 26 of the Internal Revenue Code. It is not tax-exempt but rather non-taxable as per the U.S. Constitution. The gifts received by the church are not tax deductible, and the church claims all of its guarantees of religious liberty come from the Constitution of the US.

• This is the most important case of religious liberty in the history of this country. This is the first time in the history of the United States of America that any branch of Government has ever brought suit against a New Testament Church. All others have been against State recognized and approved religious organizations. (e.g. 501(c)(3) organizations)

• A true New Testament Church is not an employer nor does it have employees. Neither is it a taxpayer. Those who serve the church are ministers exercising their gifts by the Holy Spirit. They receive love gifts, not wages.

• The church operated as a non-profit religious organization under 501(c)(3) prior to 1986. At that time, the 501(c)(30 organization paid employee taxes and met all other requirements of that type of organization.

• The IRS audited approximately 60 of those who serve as ministers of the church, and found that all had filed their own tax forms and paid all taxes due including the total amount of their FICA taxes. Therefore, the taxes in question had already been paid. The IRS then sent half of the FICA taxes back saying that the church should have collected and remitted them instead of the individuals who paid them. The IRS claims that these ministers of the church were picked totally at random without any relation to their church. We do not believe this to be true. This is the evidence that this is not a tax issue at all, but a control issue.

• The IRS filed suit against the corporation which had been dissolved in 1986, the court ignored the fact that IBT, a New Testament Church, is not that organization and proceeded as if IBT was that defunct corporation.

• After ruling for the government in this case Judge Barker gave a Stay Order on November 10 last year so that the church could continue to use their facilities during the appeal process. The church agreed to keep the mortgage payments current, keep proper insurance coverage and maintain the buildings in reasonable repair which has been done.

• On February10 Judge Barker modified the order under pressure from the Justice Department and has made demands that the church cannot comply with. These include remitting detailed monthly financial reports to the court and depositing withholding taxes on those who presently minister at the church. This would deny the church its right to appeal and also violate the First Amendment clause pertaining to the right of redress of grievances, and the right to practice their faith without government interference.

• Judge Barker has made statements which we consider to be extra-ordinary concerning the church. These statements go far beyond the charges of the lawsuit.

• Judge Barker has implied that our congregation is insincere and delusional. Judge Barker has called us tax evaders. Judge Barker has said that we can believe our faith but cannot practice it. The net effect of Judge Barker 's ruling has established that there is now a State recognized, State financed, and State controlled church in the US. By this Judge Barker has said that the Indianapolis Baptist Temple is a fraudulent church beyond the protection of the First Amendment.

• Judge Barker has said that if the church does not comply with her order by April 10 that she will order the church property to be seized and sold.

• She has put the church congregation in a position to either obey God or submit to government.

• The church pastors and congregation have said very clearly that they will not take up arms, but they cannot voluntarily surrender God's property which has been bought and paid for with the tithes and offerings of God's people to do God's work.

• The New Testament Church:
  It is authenticated by the Scriptures of the Holy Bible (KJV 1611).
  It recognizes Jesus Christ as its exclusive, sole and sovereign Head.
  It was founded by Him while on earth.
  It was purchased by Him with His own blood on the cross.
  It is composed of many local assemblies, each separate and independent.
  It is the body of Christ denoting visibility and structure.
  It is perpetual and eternal..

UPDATE - IRS VS. IBT 10/30/2000

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 !!!

United States v Indianapolis Baptist Temple: IRS UPDATE 11/1/2000

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. Barker's order was to satisfy approximately $6 million in uncollected employee and FICA taxes including penalties and interest from 1987-93. Judge Barker's order said that the federal marshal is to use whatever force is necessary. The property, which was purchased with the tithes and offerings of God's 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!

United States v Indianapolis Baptist Temple: IRS Update 11/7/2000

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 Barker's 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.

United States v Indianapolis Baptist Temple: IRS Update 11/8/2000

On November 7, Supreme Court Justice John Paul Stevens denied a motion to stay Judge Sarah Evans Barker's order for the Indianapolis Baptist Temple to vacate their property at 2711 South East Street and the church parsonage at 339 W. Cragmont Drive by noon November 14. Judge Barker had given the order on September 28 to satisfy more than $6 million in alleged uncollected and unpaid payroll taxes on those who ministered at the church from 1987-'93. The church had appealed to Justice Stevens who has oversight of the 7th Circuit. The church had asked to remain in their facilities which includes a 2,000 seat sanctuary, educational buildings which can accommodate 1,000 students, four parsonages, and 22 acres of land. The Baptist Temple, which adheres to a literal interpretation of the Bible, celebrated its 50th anniversary this past June. It is not affiliated with any Baptist denomination and also stands for the total separation of the church from the state.

This decision of Justice Stevens is quite strange in that the church will suffer irreparable harm and yet the government will suffer no harm while the church presents a motion for Certiorari which is to be filed with the Supreme Court November 9. This is especially grievous considering that Microsoft received a stay pending appeal. Also the entire alleged tax liability less the penalty and interest would only be approximately $200,000. Apparently the government is not strapped for money at this time since the IRS has forgiven many corporations millions in taxes over the past few months. Also, President Clinton has just forgiven several third-world nations billions of dollars this past week. And yet a church and school ministry is to be destroyed without the most basic of rights, DUE PROCESS!

With this decision, it is obvious that there is no place for an uncontrolled church in the United States today. We have now come full circle from where Baptist preachers were beaten, jailed, and killed prior to the establishment of the First Amendment. The Internal Revenue Service will now control all of the churches in the US including the sermons that will be preached from the pulpits. There must be no opposition as our nation is merged into the New World Order.

The church is now ready to accept this decision with the full understanding of the words of the Apostle Peter, "For the time is come that judgment must begin at the house of God: and if it first begin at us, what shall the end be of them that obey not the gospel of God?" And yet the Church Triumphant takes its place among those persecuted brethren of the ages past who..."took joyfully the spoiling of their goods, knowing in themselves that they have in heaven a better and an enduring substance." The Baptist Temple will continue worshipping and meeting the needs of the city of Indianapolis with the full assurance that the words of the Lord Jesus Christ are still true: "...upon this rock (Christ Himself) I will build my church; and the gates (government) will not prevail against it."

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

United States v Indianapolis Baptist Temple: IRS Update 11/9/2000

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: drgregdixon@hotmail.com

United States v Indianapolis Baptist Temple: 11/13/2000
IBT: FINAL DENIAL

At approximately 1:30 PM today (11/13/2000), Chief Justice William Rehnquist refused to Stay an Order to Vacate by District Judge Sarah Evans Barker, Indianapolis to authorize Federal Marshals to seize the church property at 2711 South East St. by 12:00 Noon November 14. Judge Barker had given Summary Judgment for $6 million including penalties and interest to the Clinton/Reno Justice Department January 19, 1999 for alleged uncollected and unpaid 941/FICA taxes on those who served the church from 1987-'93. The evidence shows through IRS audits of those who serve the church that all taxes have been paid. The issue is not a "tax issue", but a religious liberty First Amendment issue. In reality it is a First Commandment issue. God said, "Thou shalt have no other gods before me." For the Lord's church to become an agent of the Internal Revenue Service and collect and pay taxes for the destruction of the Christian faith that they preach would be the sin of blasphemy. Jesus Christ is the only Head of a New Testament Church that He purchased with His own precious blood.

Chief Justice Rehnquist had a chance to correct the injustice of the District Court and the Seventh Circuit Court of Appeals in Chicago but he refused. He has come face to face with God and has told God that not only is He not to have any place in the public sector of our nation but now He cannot even come into His Sanctuary, the New Testament Church.

Indianapolis is the syphilis capitol of America. The Federal Courts are not interested in the children. They have not only destroyed the house of God where more than 1,000 congregates worship weekly, but they have also destroyed a Christian educational ministry that was teaching approximately 500 children the word of God daily when the IRS attacked the church on March 1, 1994, with bogus and fraudulent "notice of liens".

Chief Justice Rehnquist has now taken his place with the great persecutors of Christ's Church down through the ages. He is a modern Saul of Tarsus who, "...made havock of the church".

The Lord Jesus Christ said, "Suffer the little children to come unto me." The Federal Courts now say that children cannot come to Jesus. The Supreme Court has said that God cannot be in the public schools and now they say that He cannot even be in a church school. The Lord Jesus also said, "But whoso shall offend one of these little ones which believe in me, it were better that a millstone were hanged about his neck, and that he were drowned in the depth of the sea." Every Federal Judge, every IRS agent, and every member of the US Justice Department now knows what God's opinion of them is. It is most strange that the Clinton Administration began with the fiery destruction of a cult in Waco, Texas, and now ends it by destroying a mainline fifty year old Baptist church in Indianapolis.

The church plans to have a prayer service beginning at 11:00 AM on Tuesday Nov. 14. All of those who will stand with the church in this non-violent worship service is welcome.

Contacts: Rev. Greg A. Dixon / Dr. Greg J. Dixon
Phone: (317) 783-6753
Fax: (317) 781-2778
Email: drgregdixon@hotmail.com

"Occupy till I come" - Luke 19:13 - November 22, 2000-

DAY EIGHT - The most dramatic event of the Indianapolis Baptist Temple stand for righteousness was the rumor that the U.S. Marshals were going to move in at 2:00 P.M. on Tuesday, November 21st. The pastor, members, and out of town guests sang, prayed, preached and praised from 1:30 P.M. to 3:30 P.M. as the time for the raid came and went. The excitement and anticipation of the Christian Soldiers (2 Timothy 2:1-3) at IBT was mixed with joy and dedication to stand and stay at their post (Hebrews 10:25) giving little care (Philippians 4:6-8) to the roller coaster, psychological tactics of the U.S. Marshals team. Dr. Greg J. Dixon, Attorney Al Cunningham, and Pastor Robert McCurry visited Governor O'Bannon in a good will mission as a witness for the Lord Jesus Christ and to hold him accountable for his duty as a custodian for Religious Liberty to exercise his independent judgment and duty to uphold the State of Indiana and United States Constitution.

4:30 P.M. IBT called a news conference to report information received from an unimpeachable source that the Federal Marshals were planning to send SOG (Special Operations Group) into the IBT to evict the believers from the property. SOG is the Federal Government crack hostage rescue and anti-terrorist strike force. This group is said to have sworn an oath of allegiance to a foreign power commonly known as InterPol (International Police) based in Paris, France.

IBT once again stressed the peaceful refusal against judicial tyranny in not handing over God's property to government officials. IBT has not yet had the U.S. Supreme Court to review Judge Sarah Evans Barker's decision. The case is presently before the U.S. Supreme Court, however, Judge Barker has ordered the church seized and sold for alleged taxes. If the church property is seized, IBT could never recover the loss even if it won at the Supreme Court level.

8:00 P.M. Pastor Bill Kermott from Cheippewa Falls, Wisconsin and Pastor Larry Hickum from Amarillo, Texas, preached powerful sermons from the Word of God. The midnight choir sang with other special music from Brother Steve Kukla and the Anderson family.

11:00 P.M. the day closed with a midnight prayer meeting as the weary soldiers petitioned God the Father of our Lord Jesus Christ for His protection and for the Holy Spirit to bring more soldiers to the front lines at IBT.