High Adventure Ministries, Inc. v. Commissioner of Internal Revenue
Opinion
Opinion
Reinhardt, J.
Petitioner, High Adventure Ministries, Inc., appeals an order of the Tax Court, 80 T.C. 292 , dismissing its claims for a declaratory judgment and injunctive relief on the ground that the court lacked jurisdiction under section 7428 of the Internal Revenue' Code. The Tax Court held that there was no actual controversy regarding a determination of High Adventure’s continuing qualification as an exempt organization. We affirm.
High Adventure Ministries, Inc. was recognized as a church under 26 U.S.C. § 170 (b)(1)(A)(i) (1976) in 1973 and was accordingly deemed exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code at that time.
On July 28, 1980, the IRS, Los Angeles District, notified High Adventure that it intended to investigate its exempt status. On October 8,1980, the District Director for the Los Angeles District sought information pertinent to the investigation from High Adventure. On October 22,1980, High Adventure wrote to the District Director objecting to the examination as in violation of the Constitution and of section 7605(c) of the Code. The District Director again requested the information on December 5, 1980.