CNN's version
http://www.cnn.com/2001/LAW/02/13/church.irs.ap/index.html
Law enforcement seized church for tax lien
February 13, 2001
Web posted at: 9:53 AM EST (1453 GMT)
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INDIANAPOLIS, Indiana (AP) -- Federal marshals seized the Indianapolis Baptist Temple on Tuesday to satisfy a $6 million tax debt, and wheeled its former pastor out on a gurney as he protested the move.
The U.S. Supreme Court had cleared the way for the seizure last month.
The Baptist Temple stopped withholding federal income and Social Security taxes from its employees' paychecks in 1984, saying the church's duty to obey God allowed no room for manmade laws and that withholding taxes would make it an agent of the government.
U.S. marshals rushed through a side door into the church, where six or seven people -- some who had been holding a vigil there for nearly three months -- were gathered in prayer.
"The purge has started," said the Rev. Greg J. Dixon, the church's pastor emeritus, as the marshals wheeled him out.
"We had a promise from the Bush administration. We had every reason to believe there was a moratorium. ... They were going to dismiss the case. We had a deal, and they welshed on the deal," Dixon said.
The current pastor, Dixon's son, the Rev. Greg A. Dixon, was not at the church when officers arrived but rushed to the scene and sat down in front of the building.
"The fight is still not over," the younger Dixon said. "We are going to continue this fight for religious liberty.
"They have trampled the First Amendment; they have desecrated a house of God," he said. "They have brought God's judgment down upon them, their souls, their wives, their children, their political careers. I feel sorry for them."
Federal marshals seized a parsonage a few miles from the church on November 14.
The judge's order had authorized marshals to seize the property by force if necessary.
The federal government until now had never seized a church for failing to pay taxes, said Richard Hammar, an attorney for the Springfield, Missouri-based Assemblies of God church and an expert on churches and tax law.
"To have the IRS come in and seize the church's property, that is an extraordinary event unparalleled in American history," Hammar has said.
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