The Western District of Texas recently dismissed a petition to quash an IRS summons issued to a religious organization for lack of subject matter jurisdiction. The IRS summons related to the tax liabilities of two individuals, James and Lisa Pennington, and James Pennington moved to quash the summons as director of The Anchor Group, a religious organization under the Internal Revenue Code, asserting that the IRS did not provide proper notice to The Anchor Group of the summons. The court held that only James Pennington, individually, or Lisa Pennington, individually, could bring a petition to quash the IRS summons, and that because James Pennington was acting in his capacity as director of The Anchor Group when he filed the petition to quash the summons, the court did not have subject matter jurisdiction to consider the petition.
See "Court Dismisses Petition to Quash IRS Summons Issued to Religious Organization," 2010 TNT 21-14, January 29, 2010.
Posted by Jenny Robertson, Associate Editor, Wealth Strategies Journal.
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