The United States now seeks payment of the outstanding debt from Indianapolis Baptist Temple, the unincorporated religious society. The sole issue before us is whether the tax assessment relied upon by the United States was, in fact, made against Defendant. Defendant, in response, does not directly refute any of Plaintiff's contentions. While Defendant, of course, has the right to be a New Testament Church, it does not have the right to foreclose the government from taxing it. After filing its Response to Plaintiff's supplemental brief, Defendant requested, and received, permission from this Court to file an additional brief.
Defendant fails to explain the relevance of such notification.
The record clearly establishes that, despite that error, the assessment at issue was against Defendant and Defendant knew it. No showing has been made that Defendant has been prejudiced in any way by the IRS's use of the corporation's identification number. That is Defendant's address and the same name and address on the tax assessment at issue. In addition, Gregory Dixon, the pastor of IBT, had ongoing correspondence with the IRS, which reflects his understanding that the assessment was made against Defendant. Moreover, there is no evidence that the presence of the identification number caused any serious confusion about who was being assessed.