Justices Won't Review Religious Group's Bid Against IRS Lien

By Kat Lucero · February 23, 2026, 3:42 PM EST

The U.S. Supreme Court declined Monday to review a religious organization's constitutional challenge against the Internal Revenue Service over a lien on church property to collect taxes owed by the group's...

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Case Information

Case Title

Society of Apostolic Church Ministries et al v. United States of America

Case Number

3:21-cv-08277

Court

Arizona

Nature of Suit

Federal Tax Suits: Taxes (US Plaintiff or Defendant)

Date Filed

December 27, 2021

Case Title

The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors v. United States of America

Case Number

24-1765

Court

Appellate - 9th Circuit

Nature of Suit

 

Date Filed

March 25, 2024

Case Title

The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors, Petitioner v. United States

Case Number

25-755

Court

Supreme Court

Nature of Suit

Date Filed

December 29, 2025

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