April 3, 2001 AD

US v. INDIANAPOLIS BAPTIST TEMPLE

The Bush/Ashcroft Justice Department, not satisfied with raiding and seizing the property of the Indianapolis Baptist Temple on February 13 are now threatening to ask Federal Judge Sarah Evans Barker, who ordered the seizure of the church to incarcerate Pastor Greg A. Dixon and church secretary Colleen Tiffany for contempt of court for not revealing the names of church members who serve in the financial ministry of the church.

Following are excerpts of a letter dated Feb. 26, 2001 from the U.S. 
Department of Justice to Attorney Al Cunningham.

U.S. Department of Justice
Tax Division
Civil Trial Section, Northern Region
P.O. Box 55
Ben Franklin Station
Washington, D.C. 20044

Albert F. Cunningham
Montgomery Creek, CA 96065

Dear Mr. Cunningham,

"This letter relates to the United States' claims for a money judgment against Gregory J. Dixon...those claims are based on unpaid federal income tax assessments against Mr. Dixon, including penalties and interest, for the years 1984 through and including 1987.

Counsel for the United States , Craig Weaver, took the depositions of Gregory A. Dixon and Colleen Tiffany on October 12, 2000. Gregory A. Dixon is the son of Gregory J. Dixon. He testified...that he became the head pastor for Indianapolis Baptist Temple in July of 1996. Ms. (sic) Tiffany testified that she has been the church secretary for Indianapolis Baptist Temple since 1975.

You represented Gregory A. Dixon and Colleen Tiffany during their depositions...you instructed Gregory A. Dixon and Ms. (sic) Tiffany not to answer certain questions, based on what you characterized as the "congregational privilege." Based on your instructions, the deponents refused to answer any questions asking for the identities of individuals who were personally involved in the financial and record keeping affairs of the church. In addition, Gregory A. Dixon refused to divulge how the church processes personal checks that are collected from the congregational offering, where church funds are physically kept, and how payments to other creditors are actually made...

In this case, the United States is not seeking a list of all of IBT's parishioners. Rather, we are seeking information, including the names and current addresses and telephone numbers of the individuals personally involved, relating only to IBT's financial and record keeping operations. We are seeking the information as part of our efforts to gather information about the financial relationship between Gregory J. Dixon and IBT. The United States' interest in maintaining an efficient tax system fully justifies obtaining the specific information that we are seeking. It is clear that there is a compelling governmental interest in enforcement of the tax laws. In U.S. v. Lee, 455 U.S. 252 (1982) the Supreme Court found that "mandatory participation is indispensable to the fiscal vitality of the social security system," so that "the Government's interest in assuring mandatory and continuous participation in and contribution to the social security system is very high." The U.S. Court of Appeals for the Seventh Circuit, in U.S. V. Indianapolis Baptist Temple, 224 F.3d 627 (7th Cir. 2000), has already concluded that "maintaining a sound and efficient tax system is a compelling government interest."

Based on the foregoing, it is the position of the United States that the "congregational privilege" does not apply to protect disclosure of the information that was sought by the United States at the depositions of Gregory A. Dixon and Ms. (sic) Tiffany. Accordingly, this letter is to request that Gregory A. Dixon and Ms. (sic) Tiffany withdraw their privilege objections and answer the deposition questions to which they did not respond.

If this office does not receive a satisfactory response to this request on or before Friday, March 5, 2000 (sic), we intend to file a motion to compel answers to those questions.

...This letter is to request that you confer with Mr. Snoeyenbos to see if  it will be possible for the United States to secure the information it seeks without court action.

Please call Mr. Doug Snoeyenbos to discuss these matters at your earliest convenience...He can be reached at (202) 307-6558

Sincerely Yours,

CLAIRE FALLON
Acting Assistant Attorney General
Tax Division

DEBORAH S. MELAND
Acting Chief, Civil Trial Section
Northern Region


The next letter in regards to this matter was dated March 14, 2001. Following are the pertinent excerpts from that correspondence.

U.S. Department of Justice
Tax Division
Civil Trial Section, Northern Region
P.O. Box 55
Ben Franklin Station
Washington, D.C. 20044

Albert F. Cunningham
Montgomery Creek, CA 96065

Dear Mr. Cunningham,

This letter relates to the United States' claims for a money judgment against Gregory J. Dixon...By letter dated February 26, 2001, this office asked that your clients, Gregory A. Dixon and Colleen Tiffany, withdraw their objections and answer the deposition questions to which they did not respond... We have not received any response from you as of the date of this letter, and efforts to reach you by telephone on March 13 were not successful.

Please call Mr. Doug Snoeyenbos to discuss this matter at your earliest 
convenience. He can be reached at (202) 307-6558.

Sincerely yours,

CLAIRE FALLON
Acting Assistant Attorney General
Tax Division

DEBORAH S. MELAND
Acting Chief, Civil Trial Section
Northern Region


As of this date we have not made any contact with Mr. Snoeyenbos or anyone else for that matter in Government concerning this matter. The church position is very clear. In the first place Mrs. Tiffany does not have any information concerning the matters that the Government says that they are interested.

Obviously Pastor Greg A. Dixon does. However he not only refuses to answer the questions that the government is interested based on Congregational Privilege but he must respectfully refrain from answering any questions regarding the internal matters of the Indianapolis Baptist Temple a New Testament Church based on Congregational Authority. The Congregation has not given him, nor will they give him or anyone else, the authority to answer any questions of any Governmental agency as to the internal functioning of the Lord's church.

Pastor Dixon and the congregation does not take lightly the implications of this developing situation. We have said from the beginning that the Indianapolis Baptist Temple has been marked for total destruction by this Government. Even though they have stolen the property of the church the congregation continues to function with no decrease of attendance.  It is now obvious that they will not be satisfied until the pastors are totally destroyed also. The Devil well understands the words of the Lord Jesus: "Smite the Shepherd, and the Sheep of the flock shall be scattered abroad." (Matt. 26:31)

But the pastor who is not a hireling must be willing not only to Protect the sheep against the wolves but also to even lay down his life for the sheep if need be. (John 10:11)

As we now move into a total police state this Government wants to use the pastors as informers against their own people and the people against their pastor/shepherd just as they do in communist countries. But thank God for a faithful pastor who refuses even in the face of imprisonment to maintain the sanctity of the Bride of Christ. Please continue to pray for Pastor Dixon, Mrs. Tiffany and their families at this time. Also write President George Bush, Attorney General John Ashcroft, and your own Congressmen about this affront against God's church and people.

Mr. Ashcroft's address is:

The Honorable John Ashcroft
Attorney General of the United States
Department of Justice
Room 4400 950 Pennsylvania Ave. N.W.
Washington D.C. 20530-0001

Please send the largest gift possible to help us in this life and death struggle. We are in desperate need of your help at this time to continue this battle for religious liberty in our beloved land. Please send the largest gift possible today to:

Indianapolis Baptist Temple
P.O. Box 11
Indianapolis, Indiana 46206

We will send you the video taped sermon by Dr. Greg Dixon entitled:
How the U.S. Congress legalized the Social Gospel and outlawed the Old Time 
Saving Gospel of Christ.