Without stating facts or circumstances to support such a belief, Arnold reiterates the position of senior IRS officials that CSB may no longer be exempt. See Walter Decl., P 4. This failure to link in any way particular documents to explanations of their necessity to the instant examination proves fatal. The government, once again citing a non-church case, implies that any element of its required prima facie showing can be established simply by an affidavit of the investigating agent averring its existence. Reliance upon White is misplaced.
Special considerations attach in church tax inquiries.
Based upon these protections for churches, clarified by legislative history, this court concludes that an affidavit swearing the existence of the Powell elements, without reference to specific facts or circumstances supporting such a belief, is insufficient to engage the courts' enforcement power to delve into the records and activities of churches. Both for failure to show a legitimate purpose for its inquiry into CSB's books and records for the years 1985-87, and for failure to proffer facts establishing the necessity of any of the requested documents, the government's Petition To Enforce Internal Revenue Service Summons must be denied. An order will issue.