Montana Department of Revenue Issues

Back in early April, 2017 our Church received an official correspondence from The Montana Department of Revenue requesting our office of the Corporation Sole file annual returns to the IRS and Montana corporate income tax. The State of Montana has threatened to impose upon our Church and Corporation Sole interest and penalties and to suspend our Corporation Sole’s powers, rights and privileges if we did not file this information. In their letter, they gave our Church 30 days to reply of face these penalties. We immediately replied. Today on August 4, 2017 (nearly 110 days from the date of their original letter) we have received a reply stating that we have failed to reply to their request. This claim from Montana’s Department of Revenue is patently false. Here is the letter we received from them today…

Here is the letter we sent them back in April….Click here to download

Date: 04/19/2017

Montana Department of Revenue

Business and Income Taxes Division

PO Box 5805
Helena, MT 59604-5805
Letter ID: L0644374912
Account ID: 6087820-002-CLT

Account Type: Corporate Income Tax

To Whom It May Concern:

I have received notice from the Montana Department of Revenue claiming that you have not received a Corporate Income Tax Return for the filing period of December 31, 2015 with a request from your department to send you the required returns by April 30, 2017. This letter hereby serves as official notice to your department that you have sent us this letter in error and that our Churches office of “Overseer” which is a legally recognized Corporation Sole called, “The Empowerment Center Church Overseer” is mandatorily exempted from filing an annual return under 26 U.S. Code § 6033(3)(a)(I-III) which says,

(3)Exceptions from filing

(A)Mandatory exceptions

Paragraph (1) shall not apply to—

(i) churches, their integrated auxiliaries, and conventions or associations of churches,

(ii) any organization (other than a private foundation, as defined in section 509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or

(iii) the exclusively religious activities of any religious order.

Prior to our Churches Corporation Sole being approved by the Montana Secretary of States office, the Secretary’s office carefully read and vetted the legitimacy of both our Church and the creation of it’s office of the “Overseer” which is the Corporation Sole’s existence in an affidavit we provided the Secretary of State (which they kept a copy on record with the State at the time of the approval of the filing, to prove what is being written to you today) an affidavit provided to them called the, “Church Establishment Affidavit” which they carefully reviewed and approved of during our Corporation Sole’s approval process. This affidavit formally declared to the State of Montana both our Church and office of the Corporation Sole’s mandatory exemption from filing annual returns. A copy of this affidavit, which was given to the Montana Secretary of State has also been included in this letter for your own records. In section two of the Prescribed First Amendment to the Church Establishment Affidavit it says,

  1. MANDATORY EXEMPTION FROM FILING ANNUAL INFORMATION RETURNS TO THE INTERNAL REVENUE SERVICE, MANDATORY EXEMPTION STATUS AS RECOGNIZED IN FEDERAL LAW AND DECLARATION(S) REGARDING VARIOUS RELIGIOUS FREEDOMS OF EXPRESSION AND SPEECH

We, the declarant(s) Joshua Kenny-Greenwood, Mandy Greenwood, Robert Greenwood and Brandi Stephens declare and affirm that pursuant to 26 USC § 6033(3)(A)(1-3), which states,

(3) Exceptions from filing

(A) Mandatory exceptions

Paragraph (1) shall not apply to—

(i) churches, their integrated auxiliaries, and conventions or associations of churches,

(ii) any organization (other than a private foundation, as defined in section 509 (a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or

(iii) the exclusively religious activities of any religious order.

That our Church, THE EMPOWERMENT CENTER CHURCH and it’s subsequent Corporation Sole, THE EMPOWERMENT CENTER CHURCH OVERSEER are MANDATORILY exempted from filing annual information returns to the Internal Revenue Service and that all of the operations, financial or otherwise, related to THE EMPOWERMENT CENTER CHURCH’s subsequent Corporation Sole, THE EMPOWERMENT CENTER CHURCH OVERSEER, shall be considered the exclusively religious activities of the religious order, which is the Corporation Sole itself within the Church and is thus mandatorily exempted from filing annual information returns to the IRS.”

Once again, this affidavit was carefully read, reviewed and vetted by the Secretary of State prior to issuing our Church the approval for its Corporation Sole, The Empowerment Center Church Overseer. Therefore, your notice from the Montana Department of Revenue has been sent in error as our Corporation Sole, “The Empowerment Center Church Overseer” is mandatorily exempted from filing any returns whatsoever. This fact was provided to the State of Montana without dispute and is now brought to your attention. Please notify the proper department(s) and make all appropriate correction(s) as our Church desires to remain in good standing with our community as well as with the State of Montana.

Sincerely,

Joshua Kenny-Greenwood
As acting Overseer for, The Empowerment Center Church Overseer.

–end of our reply letter—

Here is the copy of our Montana Church Establishment Affidavit we gave them (mind you that this is in addition to the Montana Secretary of State having a copy of our Affidavit on record to prove what was written to them) that proves our claim of tax exemption status…Click here to download a PDF copy of our Church Establishment Affidavit.

Here is physical proof that we DID send them a reply. Evidence #1 – the receipt of our reply:

Here is a picture of the certified mail receipt sent April 20, 2017:

Here is evidence that Montana’s Department of Revenue DID in fact receive our letter…click here for proof on USPS’s own website.

Saints, being stonewalled has become a consistent and persistent issue when dealing with BOTH the State and Federal Government. Though the Establishment Clause of the United States Constitution calls for a “Separation of Church and State”, the Church has not placed an equal burden upon the State with such threats. Instead, the State feels that it can usurp it’s authority over the Church by using threats of intimidation and force to suspend the activities and office of the Corporation Sole held within the Church. It’s important for you as the Body of Christ to see the evidence of this wickedness as NO ONE has come to our aid in helping our Church against the constant attacks coming from the “State”.

UPDATE ON AUGUST 09, 2017:

We have now sent a second follow up letter to the Montana Department of Revenue. I was led to write a very short and simple letter on behalf of ALL Corporation Sole’s registered here in Montana as follows: 

Date: 08/09/2017

Montana Department of Revenue
Business and Income Taxes Division
PO Box 5805
Helena, MT 59604-5805
Letter ID: L0745104768
Account ID: 6087820-002-CLT
Account Type: Corporate Income Tax
RE: Delinquent Tax Return, Second Notice – FOR ALL CORPORATION SOLE’S REGISTERED BY THE EMPOWERMENT CENTER CHURCH OVERSEER – Filing period: December 31, 2015 and beyond.

To Whom It May Concern:

We have received a second notice from the Montana Department of Revenue claiming that we have not yet replied to your request to file a Montana Corporate Income tax return. This claim by the Montana Department of Revenue has been made in error. We immediately sent your department a response to its original request for information on April 20, 2017. This response was sent to you via USPS certified delivery mail and has been confirmed as received by your Department on April 24, 2017 (see attached proof that you have received our original response). For clarification purposes, this letter is being written on behalf of ALL Corporation Sole’s currently registered through the Montana Secretary of States Office that are registered through our Churches Corporation Sole, “The Empowerment Center Church Overseer” (as you have sent each Corporation Sole we represent the same delinquency letter). I have attached our original response letter as well as a copy of our Church Establishment Affidavit with the proof that we did send you a reply to your original letter in this envelope. We appreciate and look forward to your swift reply and resolution for not just our Corporation Sole but also every Corporation Sole we represent in Montana in this important matter.

Sincerely,
Joshua Kenny-Greenwood
As acting Overseer for, The Empowerment Center Church Overseer.  

—END OF LETTER—

Here is the proof that it was sent yesterday:

Receipt from mailing…

 

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