Devastating Blow to the Church here in America

The results of the Court order against me and the common law precedent it has created against the Church here in America can be summed up in one word: Devastating.

Through my Federal case, the United States’ argued that, “the separation of Church and State is not “Absolute,” however.” This one phrase, combined with the fact that the Court ignored incontrovertible evidence that proved the IRS committed perjury, opens the door for an entirely new way the IRS intends to audit any outspoken Church here in America. Let me explain: 

FIRST, LET’S LOOK AT THE FACTS:

Here is a factual timeline of the events surrounding my case.

#1). February 17, 2016:

On Wednesday February 17, 2016, I, Joshua Kenny-Greenwood, was formally requested by Kristin B. Emminger, a Special Agent of the IRS’s ‘Special Enforcement Program’ through USPS mail to hand over all records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from our Church, The Empowerment Center and from our Churches Religious Corporation Sole, ‘The Empowerment Center Overseer and Successors a Corporation Sole’.

Here was our Churches official reply with the proof that the message was delivered and received by the IRS: Click here for our Churches reply and click here for USPS proof of delivery. Delivery to the IRS occurred on February 22, 2016.

*It is important to note that our both me and The Empowerment Center Church have invoked the Separation of Church and State and Free Exercise Clause Right(s). At no point during this process have we failed in continuing to invoke our Constitutionally protected right(s).

#2). August 24th, 2016:

On Wednesday August 24th, 2016 we have officially received a response from the IRS to our letter given to them on February 18th, 2016 here. In the new letter, they are requesting the private information related to each Church we have helped establish over the last 10 years.

Here is our official reply: Click here to read.

Here is USPS proof of delivery to the IRS on August 29, 2016: Click here to verify.

In violation of their own rules, the IRS wants to audit all the items belonging to the Church and its religious office of the Corporation Sole, yet at no point do they attempt to follow the Church Audit Procedures Act of 1984 during this process.

#3). July 18, 2017: 

While living in and conducting ministry in Colorado, a person in Montana passed by a previous address where I used to live and saw an IRS summons hanging on the front gate. The IRS summons requested my presence as well as ALL record information from The Empowerment Center Church and its Religious Office of the Corporation Sole. This information being requested includes: recorded sermons (audio or video), sermon notes, personal identities of each Church tithing member (including private Church emails, letters, social security numbers, address, telephone numbers, email address information and etc.). The summons requests that I am to appear at the Department of Justice building at 2681 Palmer St., Missoula Montana on August 1st, 2017.

Here is physical proof that was presented to the Court that I was no longer residing in Montana at the time of the issuance of the summons (this becomes an important factor later in my case). This evidence is a self-taken photograph of me standing on a Mountain range called, “Point Sublime” near Gold Camp Rd, overlooking Colorado Springs, Colorado on July 15, 2017. The photograph was taken at or around (38.7952898 LONG, -104.8748641 LAT) and shows Gold Camp Reservoir in the picture. The photograph also contains exif data that proves it was taken on the date of July 15, 2017: 

(a) Self taken photo: 

Praise God for his rainbow!

(b) Exif Data proving the photo was taken on July 15, 2017: Click here to view Exif Data.

(c) Google Satellite imagery exact coordinates: Click here to view.   

*This photograph eventually becomes essential to the defense in my case.

#4). August 1st, 2017: 

I appeared at the meeting with the IRS as required by the summons and gave the IRS a document from The Empowerment Center Church in relationship to the summons. On the command of the Lord, I recorded the entire meeting. This recording is highly critical to my defense as it proves perjury has been committed by IRS Agent William Young when he testifies in his affidavit given to the Court (see Document #2, page 6 below), “Joshua Kenny-Greenwood did not produce any documents in response to the summons.” This statement is a lie because I hand wrote the document from our Church that I read in front of Agent Young’s presence and hand delivered it to Agent Kim P. Vu at the time of the meeting. On the audio recording you can hear the following exchange at or around the 13th minute mark:

  • At or around 13 minutes 8 seconds, Joshua Kenny-Greenwood can be heard asking IRS Agents William Young and Kim P. Vu: “Did you get that message?”
  • At or around 13 minutes 11 seconds, IRS Agent Kim P. Vu can be heard replying: “I did not get it all in full”
  • At or around 13 minutes 14 seconds, Joshua Kenny-Greenwood can be heard saying: “Would you like a copy?”
  • At or around 13 minutes 20 seconds, IRS Agent Kim P. Vu can be heard replying: “Yes” followed by “Thank you” after she receives this document.
  • At or around 13 minutes 23 seconds, Joshua Kenny-Greenwood can be heard saying to IRS Agents William Young and Kim P. Vu: “You can keep that with the other two letters I have sent the IRS in regards to the information they are requesting regarding tithes and offerings given to our Church.”

Here is the recording of the entire meeting:

It cannot be understated how critical this recording is to my defense in proving the IRS lied during the course of this process. No other direct communication is received by the IRS after this meeting.

#5). December 26, 2017:

A US Marshall serves a Federal Court Order issued from the District Court in Missoula Montana that requires the heavy burden of me proving that one of the four “Powell” factors was not met by the IRS during the course of their Case brought against me (See United States v Powell, 379 U.S. 48, 57-58 (1964)). These four factors include: 

  1. Proof that the IRS investigation is being conducted for an “Improper Purpose”.
  2. Proof that the IRS has shown evidence of “Bad Faith”.
  3. Proof that the summons issued by the IRS at 2063 Alder Spring Lane, Victor, Montana 59875 was not my ‘Last and usual place of abode’
  4. Proof that the IRS lacked ‘Relevancy’ (such as not following administrative procedures in violation of due process).

Here is a copy of the Court order along with the Court Documents #1 through #6 (which include IRS Agent William Young’s testimony given under oath): Click here for read or download.

#6). January 8, 2018:

My Defense in opposition to the IRS Summons is delivered to both the Court and to opposing Counsel representing the United States on January 8, 2018. Here is that defense: 

(a) Click here to read my defense.

(b) Click here for proof of timely delivery to opposing council.

This defense above clearly and factually proves that all of the United States v Powell factors have not been followed.

#7). January 22, 2018: 

The United States’ replies to my defense. They argue that as a ‘taxpayer’, the court should ignore my evidence because it was not given them under the penalty of perjury. They argue that the Court should also ignore my 1st and 4th Amendment concerns as well as ignore any evidence that proves the address in Montana was not my ‘last and usual place of abode’. They argue against the Separation of Church and State by stating in their brief, “the Separation of Church and State is not “Absolute,” however.” The United States’ requests a summary judgement for the Court to enforce the IRS summons against me and also to deny me an evidentiary hearing so that I may present my evidence to the Court. Under Court rules, I am required to reply within 21 days to any request for a summary judgment given by opposing council.  

(a) Click here to read the United States’ reply to my defense.

#8). February 8, 2018: 

I submit my final written defense on February 8, 2018 to both the Court as well as to opposing council (this is within the 21 day requirement for me to reply to the Court challenging their request for a summary judgement). Under the penalty of perjury, I submitted my defense along with new material evidence that factually proves each “Powell” factor has been broken on the part of the IRS and the United States’. In the conclusion of the affidavit, I continue to invoke the Free Exercise Clause and the Separation of Church and State. It is affirmed in the ‘Conclusion’ to my defense that,

“These fact(s), including my previous defense, warrant the executive use of my constitutionally protected free exercise clause right(s), to deny the IRS any information they are requesting through their summons against me. Even if the United States District Court for the District of Montana, Missoula Division, found this statement in contempt of the Court or of its Judicial processes, even in the case of such a ruling by this Court, which is not preferable by me, the Lord still commands me to deny the United States’ request(s) for our Churches sacred information and also to respectfully disregard any attempted order by this Court which would otherwise compel me to give them this information. For the protection of the elect and in faithfulness to Jesus Christ, in this case brought against me by the United States’ petition to enforce the IRS summons against me, I must obey God rather than men.”

Here is a copy of my final defense: 

(a) Click here to read or download my final defense.

Here is the relevant Exhibit Index for my final defense:

(A) Slaughterbots video:

(B) Perdix Drone Swarm Video:

(C) Navy project ‘LOCUST’ autonomous drone video:

#9.) February 13, 2018: 

The Federal Court rules,

“After review, the Court is convinced that Respondent’s defenses are fatally speculative, improbable, and meritless. Consequently, Respondent has failed to carry the heavy burden imposed upon him to disprove one of the United States v. Powell factors in order to rebut the United States’ prima facie case for enforcement of the summons. 379 U.S. 48, 57-58 (1964); see also United States v. Jose, 131 F.3d 1325, 1328 (9th Cir. 1997). In light of Respondent’s failure, IT IS ORDERED that Respondent shall comply with the IRS summons as directed by the IRS. IT IS FURTHER ORDERED that the hearing scheduled for February 15, 2018, is VACATED.”

(A) Click here to read the Court order.

(B) Click here to read the email from the US Department of Justice informing me that IRS Agent William Young (the same man who lied under oath in my case) will be the same man reassigned to enforce the IRS summons against me.

WHAT DOES THIS MEAN FOR CHURCHES HERE IN THE UNITED STATES?

Only one word can sum up the effect this ruling will have for our nations Churches: Devastating. In my initial defense I argue, 

“This case represents a true constitutional crisis. Through this court’s order, ‘The State’ has now put me, Joshua Kenny-Greenwood, the Senior Pastor representing, The Empowerment Center Church, in the impossible position of attempting to defend my own as well as our Churches’ righteous integrity through the biased Judicial Branch of Government, which on June 27th, 2015, violated the separation of Church and State when it ruled through the United States Supreme Court in favor of redefining the very concept of marriage to lawfully accept homosexual marriage. It says in 1st Corinthians 13:6 that, “Love does not delight in evil but rejoices with the truth”. True justice is based on love and truth. Yet, the ruling through the Judicial Branch of the Government (by the original leading of the Executive Branch and former Obama Administration) is in complete opposition to the truth and this Churches established religious beliefs as well as the Christian religion as a whole. For the very author that wrote that love delights in the truth, also wrote in 1st Corinthians 6:9 which says, “Or do you not know that wrongdoers will not inherit the kingdom of God? Do not be deceived: Neither the sexually immoral nor idolaters nor adulterers nor men who have sex with men”. If the United States Judiciary has lost it’s understanding of love and truth, unless it repents to the Lord Jesus Christ and turns from this wickedness, what hope does any Church have in defending its righteous integrity? For the very meaning of the pursuit of justice has become perverted in this country. Only after our Churches outspoken criticism of the Government was our Church and it’s legally recognized religious Corporation Sole officially targeted by Federal Officials for audit in this manner.”

In my final defense I write, 

“My case of CV 17-159-M-DLC, represents a much larger issue than the IRS simply requesting the detailed information of all of our Churches Tithing members and association Churches and their members private information for in their words of, ‘shedding light upon’, whether I promoted the Corporation Sole. The United States’ intentions in using that phrase are insincere and misleading. The unfortunate truth is that the United States’ motives in my case are much more sinister as it seeks an attempt to create a legal precedence in common law, through my case, to assert that the ‘Separation of Church and State’ is not ‘absolute,’ however (See Dkt. 9, pages 11-12). The United States’ claims that the IRS’s power to investigate is so broad, that is has the authority to audit our entire Church, collect its sermon(s) and identify each tithing member of the Church (by the IRS requesting all of the Church members private Social Security numbers, private Church related emails and etc.) by simply reclassifying previously established word(s), etymon(s), and meaning(s) so that now the Church members are newly classified as, “clients”, Pastors and Clergy are now, “Customers”, legitimate Religious Corporation Soles are ‘Tax Schemes’ and Church sermons are now called, “Seminars”. Surely, this action by the IRS would not end with me. No doubt, sooner rather than later, ‘the State,’ will call a Church healing service an, “unlicensed medical practice” or some other new etymon to change the definition of the word meaning(s), in order to bypass (like they are attempted to do in my case) any potential Separation of Church and State conflict(s).”

Through the legal precedence created by the IRS using my case, the United States’ has established that the IRS now has the broad authority to request for audit all Church sermons, church sermon notes, the private and confidential information of each tithing member to the Church and etc (without the IRS going through the Church Audit Procedures Act of 1984). Regardless if you have submitted incontrovertible evidence that the IRS committed perjury (see my IRS audio above). This means, on the mere suspicion of being an outspoken Church (regardless is there is any wrongdoing or not), that the IRS can audit all of your Churches records by simply bypassing auditing the Church directly and instead come after the individual Pastor themselves in order to get to all of the Churches sacred article(s), holy paper(s), holy effect(s), and holy relic(s). This is not just a threat not to Corporation Soles, my case is a threat to ALL Churches here in America. This also means that even if you were to submit incontrovertible evidence that can be factually proven to the Court that the IRS has not met one of the “Powell” factors, then the Court will still rule against you regardless of how scientifically factual your evidence is. If you also happen to mention Jesus in your defense, then your entire argument will be considered by the Court to be, “Fatally speculative”. To put it bluntly, each outspoken Church here in America now has no ‘Separation of Church and State’ or Constitutional protection(s) left. Simply being outspoken can now warrant the IRS to conjure up any false or misleading allegation against you as a Pastor and then request that every item from the Church be included in their investigation against you (regardless if they find anything incriminating or not). They can now do this regardless if there has never been any official complaint or injured party affidavit filed against you or the Church registered with the either the IRS or Government. Without any supporting evidence of any complaint or wrongdoing, they can simply tell the Court that they have the mere ‘suspicion’ of wrong doing and use my case precedence against you. For all intents and purposes, the Church, through this Court order, has been legally defeated here in the United States. Only those Churches that remain will be those that adhere to the United States policy of same sex marriage and other current administration policy factors. My case precedence will become a very specific weapon and attack vector to be used against ANY outspoken Church here in America. Simply read both my defenses and the United States’ reply to confirm this yourself.

As a member of Pulpit Freedom Sunday, I had appealed to the Alliance Defending Freedom to no avail: Click here for proof. I also reached out to Jay Sekulow and the ACLJ for assistance but received nothing: Click here for proof.

If the Church cannot even submit physical evidence to the Court that proves wrongdoing on the part of the IRS, then no Church here in America can have the confidence that they can defend their righteous integrity against the biased Judicial Branch of Government. Even though one of the mottos of this Nation is supposed to be, “In God We Trust”, simply adding the mere mention of Jesus Christ is enough for your case to be considered ‘fatally speculative’. This case is simply devastating for any outspoken Church here in America.

WHATS NEXT?

In the conclusion to my final defense the Holy Spirit commanded me to write two important things,

#1). The Separation of Church and State in this case is “Absolute”: 

The United States’ attempts to allege that, “The separation of Church and State is not “absolute,” however.” (See, Dkt. 9, page 12). Yet, on August 1, 2017 when appearing before IRS Agents William Young and his manager, Agent Kim P. Vu, I, Joshua Kenny-Greenwood, while speaking under the penalties of perjury; gave a document from The Empowerment Center Church as well as religiously expressed the Church document contents in their presence which said, 

“The Lord holds The Internal Revenue Service in Contempt. Though you have been told on multiple occasions that The Empowerment Center is a Church and it’s office of Overseer is a legally recognized religious Corporation Sole, you have willfully decided to ignore the rule of law and instead are attempting to usurp authority over the Church in claiming that you have authority over the biblical tithes and offerings that solely belong to God himself as described in the foundation of the Christian faith which was founded thousands of years prior to the institution of this nations laws. Though The Establishment Clause of the Constitution of the United States acknowledges the Separation of Church and State, the State has willfully decided to violate the peace of this separation in favor of terrorizing outspoken Christian Leaders with threats of intimidation, blackmail, extortion, audit, potential imprisonment and even death. Therefore, the Lord commands and the United States Constitution allows for me to obey and express that not even a single holy article, holy paper(s), holy effect(s) or holy relics will be given from the Church to the State for any reasons whatsoever. I greatly fear the Lord and in this situation he has spoken a word and has granted me victory.” (See my initial defense Page 11).

This statement from the Church is “absolute” in both its intended meaning as well as its intended purpose. There is simply no force of will, by power, or might, on behalf of the United States’, nor, the established Three Branches of Government, that can alter the reality of this statement’s ultimate conclusion.

Then I also wrote,

“These fact(s), including my previous defense, warrant the executive use of my constitutionally protected free exercise clause right(s), to deny the IRS any information they are requesting through their summons against me. Even if the United States District Court for the District of Montana, Missoula Division, found this statement in contempt of the Court or of its Judicial processes, even in the case of such a ruling by this Court, which is not preferable by me, the Lord still commands me to deny the United States’ request(s) for our Churches sacred information and also to respectfully disregard any attempted order by this Court which would otherwise compel me to give them this information. For the protection of the elect and in faithfulness to Jesus Christ, in this case brought against me by the United States’ petition to enforce the IRS summons against me, I must obey God rather than men.”

Therefore, I am asking ALL believers in Jesus Christ from this Church and beyond to immediately lift us up in prayer. There is the very real possibility of being held in contempt of the Court and being thrown into jail for failure to comply with the Court order in regards to the IRS summons. I am currently homeless living with my family in an RV that a man in Mississippi gave to the Church. One of my children is autistic and needs my help (because through the Holy Spirit gift of interpretation I am able to help others understand what he is trying to say to them). Our Church literally has no money, no resources…nothing. Leaving and going to jail right now would be a tremendous burden on my family. I am praying for a miracle as I will not stop following the Command given to me by the Lord.

I pray someone…ANYONE…HELP AID US!!!!

 

Sincerely,

Joshua Kenny-Greenwood
Sr. Pastor, The Empowerment Center Church and Churchfreedom.org

 

Faith to Believe

I am sitting here in an empty parking lot as I upload this. Having faith that every need will be met on my way to Missoula. True injustice is taking place against me and our Church. For those that see this and are led by the spirit to aid, please give below…may the Lord bless those that see this and give unto the Lord. Let your reward be great in Heaven in Jesus name!

Click here to give a free will donation or use the form below:

 

For those that can send cash, please mail it to our Church Po Box of:

The Empowerment Center Church Overseer
P.O. Box 674
Victor, Montana 59875

Meeting with the IRS

On July 18, 2017 we have received an official summons to appear before the IRS in Missoula, Montana. They have threatened me as the Senior Pastor of The Empowerment Center Church and ChurchFreedom.org with one year in Federal Prison if I did not turn over to them the names, telephone numbers, address information and social security information from each tithing member of the Church and those Churches that we have freely blessed with our ministry support here at ChurchFreedom.org. On August 1st, 2017 at 9am I met the IRS at the specified location. Here is an audio of the entire exchange, listen very carefully to the message the Lord commanded me to deliver to them…

I praise the Lord that he commanded me to record my encounter with the Government. He told me that they would lie during this process and that this recording would reveal the truth. Now that Agent Young has spoken under oath to the Court and says, “Joshua Kenny-Greenwood appeared at a meeting with the IRS on August 1, 2017, as required by the summons, but he failed to produce any documents or give meaningful testimony”. In context of our previous communications with the IRS, this recording proves his words otherwise. Also, the Court ruling of Richard Fields vCity of Philadelphia, No. 16-1650 (3d Cir. 2017) which gives us the First Amendment right to record law enforcement entities (such as the IRS) so long as we are doing so for the purpose of criticizing. In this, the Lord commanded that his criticism of them be made publicly known. Simply read below.

Here is the message the Lord commanded me to deliver to the IRS at this meeting:

The Lord holds The Internal Revenue Service in Contempt. Though you have been told on multiple occasions that The Empowerment Center is a Church and it’s office of Overseer is a legally recognized religious Corporation Sole, you have willfully decided to ignore the rule of law and instead are attempting to usurp authority over the Church in claiming that you have authority over the biblical tithes and offerings that solely belong to God himself as described in the foundation of the Christian faith which was founded thousands of years prior to the institution of this nations laws. Though The Establishment Clause of the Constitution of the United States acknowledges the Separation of Church and State, the State has willfully decided to violate the peace of this separation in favor of terrorizing outspoken Christian Leaders with threats of intimidation, blackmail, extortion, audit, potential imprisonment and even death. Therefore, the Lord commands and the United States Constitution allows for me to obey and express that not even a single holy article, holy paper(s), holy effect(s) or holy relics will be given from the Church to the State for any reasons whatsoever.

I greatly fear the Lord and in this situation he has spoken a word and has granted me victory.

—end of message—

Mind you that this is after we have already sent the IRS two previous letters regarding their attempts that they have completely ignored with our first letter here and our second letter here.

Here is video evidence of their summons, its threats against me as the Sr. Pastor and how they intend to attempt to go through me to get to the items belonging to the Church.

If you desire to learn why the work of our Church is so important and the effect that both the Church Establishment Affidavit and Corporation Sole have regarding the Church as a whole here in America, listen to our latest recorded Testimony Tuesday call here.

 

Our Church Will Not Yield It’s Territory To The State

The Federal Government has grossly overstepped its bounds. In a clear violation of the Establishment Clause of the United States Constitution and the Separation of Church and State, the State has requested that our Church, The Empowerment Center turn over all documents, records, donors and detailed information regarding each Church that we have helped establish here in America. By the command of the Lord, here is our Churches official response: Click here to read.

Day after day you have begun to see the Government oversteps it boundaries. This week, the FBI (in a clear violation of Constitutional rule of law regarding your privacy) has quietly changed its privacy rules to now access classified NSA PRISM and XKeyScore data on every American. Here is proof. Then, it is now reported that in another violation of the Constitution, the Pentagon – at the command of President Obama – has illegally deployed military spy drones over American soil to spy on American citizens. Here is proof. In addition, the President unconstitutionally acting without any Congressional War Powers authority, has launched an attack on a sovereign nation killing 150 people. Here is proofThese are just a few examples in an ever growing number of gross violations to the Constitutional Rule of Law here in this country.

Sadly, most of you are afraid and will not be outraged whatsoever – even with this proof. In fact, most of my closest Pastors have abandon me because they are afraid. Afraid of the Government, afraid of the consequences of being associated with us…they are just plain afraid. This was to be expected. Without the Lord giving me the command to walk this out and the assurance of victory to stand in this moment, I would also be terrified. I am a Husband, a Father of three wonderful children and a Pastor overseeing hundreds of Churches across America, facing what seems to be impossible odds. Yet, I serve a God that makes the impossible POSSIBLE. Instead, I deeply fear the Lord. For the Lord himself is with me and this is his will not mine. Therefor, it is not you nor me whom needs to be afraid in this moment. It is that Jezebel spirit that is trying to corner you saints that needs to fear! For that great harlot knows her time is short and coming to an end. She decided to engage the Lord in battle, therefor the Lord himself will meet her on the battlefield. She desires to lead you like sheep to the slaughterhouse. Do you not see it yet? It desires to murder you..but not yet. Instead, in this season I am being tasked by the Lord to leave the comfort of my home to travel and begin designating places of refuge and impart the power of the Holy Spirit to you saints in the form of miracles, signs and wonders and much more. These places of refuge will be places you will dwell when the Lord brings his great calamity upon this nation. There you will remain and be protected, provided for and have every need met. Though most of our nation we have both seen the love of many grown very cold – it will not be that way for you. Instead this will be a season of great revival in the midst of great calamity. Therefor, have hope! Have courage! Do not fear, do not doubt and stand firm in your testimony of Jesus Christ. Do not fear for me either, the Lord will allow me to evade this enemy to the Glory of his name. Watch this!! This was prophesied well in advance before any letter arrived from the Government! Instead of fear, turn your hearts to love. Fear the Lord and love him and your neighbor with all of your strength and live! Pray for me saints. Those that read this and have not succumbed to fear and doubt. Those that hold onto the truth and still have faith and have not entertained false thoughts. Pray. Lift me up as I begin my journey and pray that the maximum number of those that will be saved and come to know our Great King Jesus will be very great.

Have hope and fear the Lord. The King is returning very soon.

Sincerely,

Pastor Joshua Kenny-Greenwood
Acting under the Authority as Sr. Pastor of The Empowerment Center Church and ChurchFreedom.org and TestimonyToday and not under the authority as The Empowerment Center Church Overseer.

rsz_joshua_at_the_capitol

Fed’s have engaged The Empowerment Center – Here is our official reply

On Wednesday February 17, 2016 I have been formally requested by Kristin B. Emminger, a Special Agent of the IRS’s ‘Special Enforcement Program’ to hand over all records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from our Church, The Empowerment Center and from our Corporation Sole, The Empowerment Center Overseer and Successors a Corporation Sole. The Lord has commanded me NOT to comply with this order. There comes a time in our nations history when even a lone Church must stand up to the darkness and injustice of this land. The Holy Spirit speaks truth that this focus of attention to The Empowerment Center and the Corporation Sole is due to the outspoken nature of our Church in an attempt to silence and destroy the work being done here by our ministry. Photo evidence will be provided below showing their specific interest in our Church and the Corporation Sole. Make no mistake, this attack is not just against us, but every Church we represent here in America. This is not a little thing. I cannot speak for anyone else or any other Church, but in this engagement, I will stand strong and courageous, I will serve the Lord and obey his commands. I have inquired of the Lord and this is our official letter of response being sent today to the Federal Government by the prompting of The Holy Spirit:

Date: February 19, 2016

Kristin B. Emminger, C.P.A.
Internal Revenue Agent Special Enforcement Program
INTERNAL REVENUE SERVICE
M/S 0121 KB EMMINGER
1220 SW Third, G044

Portland, Oregon 97204-2825

Dear Ms. Emminger,

The term, “Separation of Church and State” is a phrase originally used by Thomas Jefferson and others expressing an understanding of the intent and function of the Establishment Clause and Free Exercise Clause of the First Amendment to the Constitution of the United States. This is to mean that the Church cannot create nor enforce internal Church doctrinal laws that directly affect the sovereignty and functionality of the established Three Branches of Government nor can the Government create laws that directly affect the sovereignty and functionality of the private affairs of the Church.

Yet, your request to see all business records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from our Church, The Empowerment Center and from the office of the Overseer position (a legally recognized Corporation Sole) is in direct constitutional violation of this understanding of the Establishment Clause.

You believe that our Church receives income from setting up and registering Corporation Soles when in fact our Churches office of the Corporation Sole (which The Empowerment Center Overseer and Successor, a Corporation Sole – which is the sole registered agent for all Oregon based Corporation Soles registered by our Church and not by me, Joshua Greenwood) receives no income but rather freely registers Corporation Soles on behalf of legitimate bona fide Churches. Those bona fide Churches that are approved through our Church application process here: www.ChurchFreedom.org/apply and have digitally signed and accepted our Terms of Use agreement here: www.ChurchFreedom.org/terms-of-use are only those accepted for the Office of The Empowerment Center Overseer to represent as a registered agent in the State or Oregon and Montana. Whatever provision freely given to us by those Churches we freely help is not considered income but rather a religious item donation in the form of Tithes and offerings. Unless the Church has been granted the equal jurisdictional authority to request for audit all business records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from The Department of the Treasury, The Legislative Branch, The Judicial Branch or the Executive Branch of our Government, then our Church views your request to see all related materials requested as an egregious violation of Constitutional rule of law and a violation of the separation of Church and State – with the State having significantly encroached on the sovereignty of the Church and it’s religious office of the Corporation Sole. In this request given by you through the Department of the Treasury, our Church WILL NOT COMPLY. As acting Sr. Pastor of The Empowerment Center Church, it’s subsequent Corporation Sole, The Empowerment Center Overseer and Successors, a Corporation Sole and with the full agreement of the congregant body of believers and members of the Church, we are denying the Governments request to provide any and all information you have requested.

Furthermore, it has also been brought to public attention that the IRS has recently vowed to audit any and all outspoken Churches (see proof: http://www.adflegal.org/detailspages/blog-details/allianceedge/2014/09/02/atheist-lawsuit-results-in-irs-promise-to-audit-churches). Our Church views your audit request primarily concerning related matters to the establishment of bona fide Churches and their subsequent Corporation Soles as a direct attack on the outspoken nature of our Church and its influence on matters related to public interest. In fact, one of the very first laws to be passed by newly appointed Oregon Governor Kate Brown was directing Senator Betsy Johnson to introduce SB77 calling for the repeal of the Oregon Corporation Sole statute. This was directly related to the ministry work of our Church. In fact, when I travelled to the Oregon State capitol in Salem to meet with Oregon State Senator Doug Whitsett to address the blatant lies of the Director of the Oregon Secretary of State Corporation Division Peter Threlkel when he spoke during senate testimony, Mr. Threlkel lied and said,

“Of the 270 active Corporation Soles registered with the Secretary of State Corporation Division 175 (65%) have been filed in the last two years by tax scheme promoters as tax avoidance packages costing victims hundreds or thousands of dollars. Promoters frequently claim that people who form and transfer all their assets into a Corporation Sole are exempt from all taxes. In some cases, promoters market frivolous claims that the Corporation Sole exempts the person from federal State and local laws as well.” 

I went to Senator Whitsett to convey to him that this statement was a lie, as our Church is the primary party responsible for these newly registered Oregon Corporation Soles and that we are NOT tax scheme promoters nor selling ‘tax avoidance packages’ that cost ‘victims’ hundreds or thousands of dollars nor do we claim or suggest to any individuals that a Corporation Sole is to be used for transferring assets for the purpose of avoiding lawful taxes owed to Federal, State and Local authorities. Senator Whitsett, while a fellow pastor was present with me, laughed at the suggestion of Director Threlkel lying to the Senate and joked about how someone lying under oath in an Oregon Senate committee meeting was commonplace! Therefor, with the appointment of the nations first openly bi-sexual pro-LGBT governor that makes her first political business to repeal the very work of our Church (as the Corporation Sole law was swiftly repealed on June 8th, 2015) and now an egregious request by the Federal Government, through your office of the IRS’s special enforcement program (which is primarily used to gather evidence in the pursuit of a criminal indictment) to audit the private and confidential workings of The Empowerment Center Church, we view this as an attack against the Christian Church, the expression of our religious freedom, our religious rights to privacy and an attack on the very principles of the separation of Church and State.

The Lord rebukes this violation of protocol and continued acts of injustice brought on at the behalf of the Government and IRS harassing both ministers and Churches throughout America. He reveals truth when he shows me that it is your intentions to pursue false charges against both the Church and me in an attempt to destroy the works he has established here. He reveals truth that those that follow you will even try to convince those closest to me that I am somebody that I am not in an attempt to destroy my character and integrity. Nothing, absolutely NOTHING has been hidden from him seeing into the motivation and heart of this! I walk by faith and I have asked him regarding this situation and he has told me that he is with me and has commanded the Church to not comply with your requests. As I live 100% on faith from whatever provision the Church provides and have done so for years, the request you have submitted on behalf of the Federal Government is denied based on the counsel of the Lord.

 

Sincerely,

Joshua Kenny-Greenwood
Acting under the Authority as Sr. Pastor of The Empowerment Center Church and ChurchFreedom.org and TestimonyToday.org and not under the authority as The Empowerment Center Church Overseer.

——-END OF LETTER—–

Here is photographic evidence that the intention of their hearts are laid bare for their interest in the Corporation Sole and The Empowerment Center:

Evidence Picture #1:

IRS photo1

and Evidence Picture #2:

IRS photo2

HERE IS EVIDENCE THE IRS RECEIVED OUR REPLY: 

HERE IS THE USPS CONFIRMATION FROM THEIR WEBSITE – CLICK HERE FOR PROOF

What does this mean for your Church? If you have not made the transition to Montana or if you have been using a different registered agent outside of us, you will want to immediately come underneath the covering of protection our Church is providing you. the instructions are made very clear here on ChurchFreedom.org how to do this. Because of the contention this letter and following actions taken will produce, there is an extreme likelihood no registered agent in America will want to represent a Corporation Sole based Church. However, we will continue to act in boldness in representing those remnant Churches here in America that still have faith. The Lord is with me and I fear him more than any Government of man. This pursuit to is meaningless and will not prevent the prophetic promise of calamity from coming to this nation.

Sincerely,

Joshua Kenny-Greenwood

As Sr. Pastor, The Empowerment Center Church

rsz_joshua_at_the_capitol

THE DEATH BLOW TO 501C3

Between the IRS targeting evangelical groups, President Obama announcing a national Lesbian, Gay, Bi-Sexual and Transgendered Pride Month, Pastors losing their housing salary allowance, Christian businesses being shuttered due to their beliefs and democrats introducing legislation that forces Christian Churches to officiate Gay Marriage, this has NOT been a great season for Christians across this country.

BUT, THAT IS ALL ABOUT TO CHANGE.

What is our saving grace? It’s called, The Corporation Sole. In this article, I will break down 501c3 line-by-line and show you how Christians with the proper use of a Corporation Sole can begin to instantly TAKE BACK their Godly authority here in America. First, let me explain how current 501c3 laws restrict Churches from influencing Government policy. It has to deal with the specific way the law was written. 501c3 states,

“Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” from gpo.gov here.

THE DEVIL IS IN THE DETAILS

Notice that the 501c3 law ONLY has jurisdiction over, ‘Corporations, and any community chest, fund, or foundations’ being used by religious organizations and that the word ‘Church’ is mysteriously absent from this list? In fact, the word Church doesn’t even come up in the law itself! If Churches are automatically considered tax exempted pursuant to 26 USC 508(c)(1)(a) and not required to have a 501c3 status then how in the world are Churches STILL CONSIDERED under the law of 501c3 even without them seeking any official recognition of their 501c3 status?! The answer deals with HOW Churches incorporate and set up their banking to receive donations. Currently, 99% of ALL Churches in the United States incorporate themselves in order to open up a bank account to accept and receive donations from congregation members. In fact, without being incorporated, it is near impossible for a Church to open a bank account. As soon as the Church organizes itself and it’s Pastor sits down with a banking representative, the bank rep is going to ask the Church for proof of both it’s state registered articles of incorporation and it’s IRS registered “EIN” number. The bank WILL NOT allow the Church to open up an account without these two items. This is why 99% of Churches incorporate when organizing themselves! As soon as the Church incorporates, it now falls under the jurisdiction of 501c3, because remember that the very first sentence of 501c3 covers, “Corporations, and any community chest, fund, or foundations” (with emphasis on the word ‘corporation’). Even if the Church tries to get creative and institutes an unincorporated express or certified trust from either a CPA or Tax Attorney, since the name of trust is implicitly held in the name of the Church itself, the IRS will still counter that the Trust itself is a, “community chest, fund, or foundation” for use on behalf of a religious organization. This leaves almost no room for a Church to organize itself without coming under this completely satanic law.

HOW IS CORPORATION SOLE THE SAVING GRACE OF THE CHURCH?

Glad you asked! Here in America, its been unfortunate that tax scam peddlers encouraging individuals to not file lawful taxes owed to the Government have notoriously used the Corporation Sole for its unintended purposes. The Corporation Sole has also NOT been taught about in ANY (I repeat ANY) Bible College, University, Theology School and Law School here in America. In fact, the Corporation Sole is so grossly under taught here in America that as of today, I am still currently the only author in American history that has written and published the Book on the Corporation Sole and modern tax law. What makes the Corporation Sole so unique is that it is an incorporated office held WITHIN a Church and NOT the Church itself. This means, an unincorporated Church that is neither considered a Corporation, community chest, fund or foundation MUST be formed FIRST before you’re Church can incorporate a SOLE office position that holds all of the Churches finances. This means the Corporation Sole is neither your Church nor your ministry. It is only an individual office within the Church (typically an Overseer, Bishop, Pastor or Teacher) that incorporates their position for the banking purposes of the Church. Without getting as technical as my book does, the Corp Sole acts as the bank account on behalf of the Church while leaving the Church completely outside of 501c3’s jurisdiction.

Does this mean that the Corporation Sole is considered a 501c3 since it’s incorporated?

Yes, it does. However, with great emphasis: THE CHURCH and the Corporation Sole ARE TWO SEPARATE LEGAL CREATURES with TWO SEPARATE LEGAL JURISDICTIONS. Since the Corporation Sole is just an office held within the Church and not the Church itself, the Church itself becomes immune to the current 501c3 law. Again, my book HERE explains this in much greater detail.

HOW DOES THIS EXEMPT A CHURCH FROM 501C3?

We have found that the most lawful way to organize a Church before setting up it’s subsequent Corporation Sole is to establish it through a legal document called a, “Church Establishment Affidavit”. This affidavit serves to lawfully DECLARE and FULFILL ALL 14 points to the IRS’s own definitions and standards to be considered a Church. You see, in order for a Church to meet the IRS’s 14-point standards for being considered a Church, a Church must meet the following conditions:

  1. Distinct legal existence
  2. Recognized creed and form of worship
  3. Definite and distinct ecclesiastical government
  4. Formal code of doctrine and discipline
  5. Distinct religious history
  6. Membership not associated with any other church or denomination
  7. Organization of ordained ministers
  8. Ordained ministers selected after completing prescribed courses of studies
  9. Literature of its own
  10. Established places of worship
  11. Regular congregations
  12. Regular religious services
  13. Sunday schools for religious instruction of the young
  14. Schools for preparation of its ministers

Our custom Church Establishment affidavit lawfully fulfills ALL of these various 14 points. In fact, one Federal criminal defense attorney called our affidavit a work of pure genius because it leaves no room for doubt that your Church has lawfully fulfilled ALL 14 points from the IRS’s own standards and literature. The language of this affidavit was carefully crafted over a period of 6 months just to make absolutely sure that it meets ALL of the IRS’s requirements. I cannot emphasis enough how absolutely critical it is for a Church to organize and manifest itself through this custom affidavit.

THE DEATH BLOW TO 501C3

You see, when a Church organizes itself under a Church Establishment affidavit, the affidavit (which is the Church itself) IS NOT considered a Corporation, Community Chest, Fund or Foundation! 501c3 ONLY has jurisdiction over those entities and NOT Churches that are formed and recognized by law through an affidavit. Since the Church’s subsequent Corporation Sole is nothing more than an isolated office held within the Church and not the Church itself, then when the Pastor preaches on Sunday morning he is not preaching from the power and authority of the Churches Corporation Sole (the bank account) but rather from the power and authority of both the Holyspirit and his lawful Church Establishment affidavit! It would be IMPOSSIBLE for the IRS to prove in a Federal Courtroom that this affidavit was either incorporated or was a financial vehicle to be used as a community chest fund or foundation. In this instance, they ONLY have jurisdiction over the Corporation Sole itself WHICH IS NEITHER THE CHURCH NOR THE MESSAGE BEING DELIVERED ON SUNDAY MORNING.

This specific method makes the Church itself completely immune to the 501c3 restrictions preventing a minister from being able to influence public policy and opens the doors for Christian Churches around this country to rise up and TAKE BACK this country from certain destruction. Can anyone with a straight face honestly say that our country is better off since 1969 with 501c3’s creation? We currently have a Christian divorce rate of 75%, our Christian morals are being completely eroded from this country and we have somehow managed to rack up over $127 TRILLION DOLLARS in Government unfunded liabilities! Suffice to say, the current system is NOT working, its broken and we as Christians are the solution. If we were not the solution then why does it say in Romans 8:20-21, “For the creation was subjected to frustration, not by its own choice, but by the will of the one who subjected it, in hope that the creation itself will be liberated from its bondage to decay and brought into the freedom and glory of the children of God.” The Children of God ARE the very thing that will liberate creation itself! It is time for Churches and Christians to WAKE UP and restore this world back into Godly order through righteous preaching from the pulpit!

NEXT STEPS 

At this time, our Church, The Empowerment Center is beginning the process of working with both the Alliance Defending Freedom and Pulpit Freedom Sunday. We feel that with both our Church and the thousands Churches we’ve helped FREE here in America teaming up with these organizations, represents the best defense for both raising awareness for this critical issue of Church freedom of speech as well as creating a coalition of Christian ministries that can successfully repel ANY legal attack by the enemies of Church freedom. -Update: The Alliance Defending Freedom has done abandon us…click here to watch.

We would humbly ask that you both lift us up in your prayers for the days ahead as well as support our mission here for us to help raise up the next generation of leaders for the Body of Christ and to FREE America’s pulpits from the restrictive 501c3 law. To support us, please consider tithing to our Church. If you’re a Christian wanting to create a ministry or if you’re a Church currently organized and under the 501c3 law and would like to reorganize everything with a Corporation Sole, then please APPLY HERE.

Another way to support us is to SHARE our website with your friends on twitter, email and Facebook. Make sure you do whatever it takes to help us spread the message of Church Freedom!

Sincerely, By Joshua Kenny-Greenwood, Overseer of The Empowerment Center Church Google

Church Freedom is Disappearing!

Federal 501c3 Laws for Churches are satanic in nature and have single handedly  resulted in nearly a complete loss of the Churches religious freedom of expression and influence over the civil injustices caused by Government. In fact, unbeknownst to 99% of Pastors in America (that are not properly taught how Federal law works) are unaware that the instant a Church becomes incorporated, that the Church ceases to be legally recognized as a Church! Once a Church incorporates here in America, it is now legally defined as a Creature of the State! This terms “Creature of the State” is not a philosophical opinion but rather the legal designation given to all incorporated Churches pursuant to the Federal US Supreme Court case Hale v. Henkel – 201 U.S. 43 (1906) where as the US Supreme Court Chief Justice Melville Fuller stated,

“Upon the other hand, the corporation is a creature of the State. It is presumed to be incorporated for the benefit of the public. It receives certain special privileges and franchises, and holds them subject to the laws of the State and the limitations of its charter. Its powers are limited by law. It can make no contract not authorized by its charter. Its rights to act as a corporation are only preserved to it so long as it obeys the laws of its creation. There is a reserved right in the legislature to investigate its contracts and find out whether it has exceeded its powers.” – SCOTUS Chief Justice Melville Fuller

That means, the Church you have been attending on Sunday morning is not technically even considered a Church! You’ve not been visiting our Fathers house, you’ve been entering a house that by legal definition is owned by caesar! We should ALL know that this alone is a violation of our religious freedom because it violates the very nature of Jesus’s mandate that,

“Then Jesus said to them, “Render unto to Caesar what is Caesar’s and to God what is God’s.” – Jesus, King of Kings and Lord of Lords, Mark 12:17

The Church DOES NOT belong to Caesar, it solely belongs to the Lord Sovereign alone. Can I get an Amen?! 

IS THERE A WAY FOR A CHURCH TO BE ORGANIZED WITHOUT IT BEING DIRECTLY UNDERNEATH 501c3 LAWS?

Yes, and it’s called, The Corporation Sole. Why is it the Churches solution in this hour? Let me explain; you see, the Corporation Sole is the only known way that a Church can organize it’s finances whereas the Church itself will NOT be under the jurisdiction of 501c3 but rather the law of both 26 U.S.C § 508(c)(1)(a) and 26 U.S.C § 6033(3)(A)(1-3). Both of these laws not only mandatorily exempt the Church from taxation but also mandatorily exempt the Church from being required to file annual returns to the IRS.

Without getting ultra technical like we do in our Corporation Sole Book, you must understand that a Corporation Sole is NOT your Church. It is an incorporated Office (or Title of the Office) of a church or religious organization (therefore, a Church must first be lawfully established before a Corporate Sole is even incorporated). It is established solely to manage the Churches assets, finances, and day to day financial operations. It is a Corporation ‘Sole’ because the Office is filled by only one person – (who is typically the head of the church or spiritual organization).

Here are some of its benefits: 

  • It brings freedom of speech BACK to the Church.
  • A Church that organizes its finances with a Corporation Sole CAN (outside of the Corporation Sole’s financial influence) preach and influence politics, minister to their congregation members and influence them to vote for or against any political candidate running for office, lobby congress and distribute political propaganda.
  • It is MANDATORILY EXEMPTED from filling annual returns to the IRS.
  • It MANDTORILY EXEMPTS you’re ministry from ALL Taxation.
  • A Corporation Sole Requires NO Board of Trustees, Polity Body or Appropriations Committee.
  • Requires NO Church by-laws.
  • It CAN issue Promissory Notes.
  • It CAN Act as a Natural Person in all transactions.
  • It CAN allow your Ministry through the office of Sr. Pastor to Influence Politics and Legislation. (unlike other Churches)
  • It CAN allow your Churches’ Senior Pastor to participate and intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.
  • It CAN substantially allow your Church to issue political propaganda.
  • It Requires NO Church Treasurer (the Leader is now solely in charge of the Church finances).
  • Bonus: you can receive Tax Deductible donations through the Corporation Sole!

TIME IS RUNNING OUT!

In less than a decade the IRS has pressured nearly EVERY state Government to rescind their Corporation Sole laws and force Churches to completely adopt 501c3 laws. In fact, nearly 25 years ago almost ALL 50 States had Corporation Sole laws, 10 years ago it shrunk down to 16 states that had active laws and now today there is less than 8 states that still have active corporation sole laws! I am GREATLY concerned that in the next year or so, that not a single state in America will have a Corporation Sole law. Meaning, unless you Church or Pastor adopts the Corporation Sole NOW, then they will be grandfathered in and enjoy incredible freedom. If they decide to wait and do nothing, then very soon not a single state will offer the Corporation Sole protection and the Church will loose the very last legal front to truly have any freedom of expression. Mark my words that any Church that does not have a Corporation Sole law WILL BE FORCED BY LAW to officiate Lesbian, Gay, Bi-Sexual and Transgendered individuals!

I have done nearly everything in my power to share this word of Church freedom, I authored the first book in American History on the Corporation Sole and how it can set our Churches free and I daily email nearly 13,000+ ministries around America. I CANNOT KEEP DOING THIS ALONE AND I NEED OTHERS LIKE YOURSELF TO HELP US SPREAD THE WORD!

We need this information given to Church Leaders, Community Leaders, Newspaper Editors, Glenn Beck, Radio Shows and more. Socially share, email to a friend or post this to your blog. Without your help, this message will die off, the Corporation Sole laws will be rescinded and the Church will continue to disintegrate rapidly like we’ve seen these past few years.

IF you are a Pastor or a Christian that would be interested in getting your ministry established or reorganized with a Corporation Sole, then please consider applying below.

I can only hope that more and more Christians can experience the level of freedom that we currently enjoy here at The Empowerment Center with the help of our own Corporation Sole. Thanks and God Bless!

By Joshua Kenny-Greenwood, Overseer of The Empowerment Center Church

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