Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 1 of 21

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF OKLAHOMA

WORD OF FAITH WORLD OUTREACH )

CENTER CHURCH, INC.,
)

#/

Petitioner,

)
)

v.

Case No. _ _ _ _ _ __

UNITED STATES OF AMERICA

ex rel. INTERNAL REVENUE SERVICE

-If

I
Respondent.

)
)
>
)

PETITION TO QUASH SUMMONS

1.

Petitioner, Word of Faith World Outreach Center Church, Inc. brings this

action pursuant to 26 U.S.C. 7609(b) to quash an Internal Revenue Service ("IRS")

summons issued to a third party, Peoples Bank, 445 S. Lewis, Tulsa, Oklahoma 74101,
seeking h1formation concerning Petitioner. The summons, attached as Exhibit A to the
petition, was issued "In the Matter of Word of Faith World Outreach Center, Church Inc
aka Christ the Good Shepherd Worldwide Church Inc Secretary/freasurer Barbara

Miller, Word of Faith World Outreach Center, PO BOX 7.85, Claremore, OK 740180785."
Jurisdiction

2.

This Court has jurisdiction over this action pursuant to 26 U.S.C.

7609(h)(l),as the court for the district within which the person to be sununoned resides
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Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 2 of 21

or is found. Peoples B.ank, the pa1ty to be summoned, is located in Tulsa CoW1ty,

Oklahoma.
Background
3.

Petitioner is a nonprofit, charitable organization - a church - incorporated

in Nevada and authorized to do business in Oklahoma.

4.

The IRS has been conducting an investigation relating to Petitioner's

assessed payroll tax liabilities ("Form 941 taxes") fo1 the fh'st, second, third, and fourth
quarters of 2014 and the third and fourth qual'ters of 2015.
5.

On June 20, 2016, IRS Revenue Offic~r Jay Bryce issued a summons to

Peoples Bank, Petitioner's bank. A copy of the USPS certified mail envelope containing
the copy of the summons mailed to Petitioner, reflecting a postmark date of June 21,
2016, is attached as Exhibit B to this petition. The Church received a copy of the
summons on or arotmd June 22, 2016. The _summons directs Peoples Bank to produce
the following documents concerning Petitioner on July 18, 2016 at 9:00 am:

a.

Bank signature cards in effect from April 1, 2014 to March 31, 2016;

b.

Corporate resolutions in effect from April 1, 2014 to March 31, 2016;

c.

Bank statements from April 1, 2014 to March 31, 2016;

d.

. Two (2) cancelled checks issued each month by taxpayer during

each month of the period from April 1, 2014 to March 31, 2016; and

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Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 3 of 21

e.

Loan applications, agreements, and related records (including

corporate financial statements), submitted by, entered into by, or in
effect from April 1, 2014 to March 31, 2016.

6.

Since the issuance of the summons, the Church has fully paid and satisfied

all Form 941 taxes (including penalties and interest) for the tax periods in controversy.1

A copy of certified cashier's checks date-stamped by the IRS, along with IRS payoff
calculator statements, are attached to the petition as Exhibit C.
7.

Petitioner has attempted to avoid filing this motion to quash by requesting

the IRS withdraw the summons. In fact, Petitioner has attempted to communicate with
the IRS on multiple occasions in multiple ways, including via telephone, voice
messages, and written correspondence over the course of the two (2) months since the
IRS first had direct contact with Petitioner. Despite Petitioner's repeated attempts, the
IRS has been alarmingly uncommunicative, with the lone exception of a single voice
message stating only that the Revenue Officer was returning a call from Petitioner's
attorneys. Unfortunately, the IRS has not conmmnicated to Petitioner that it will
withdraw the summons.

The IRS Summons lists Form 941 tax periods fo1 the second and third quarters of 2014; first, third, and
fourth quarters of 2015; and first quarter of 2016 ("tax periods"). However, Form 941 taxes for first
quarter 2016 have not been assessed and are not currently in controversy.

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Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 4 of 21

Petition to Quash
8.

The court should quash the IRS summons because Petitioner has paid in

full the tax liability that precipitated the IRS investigation and summons to Peoples

Bank, leaving no legitimate purpose for the summons.

9.

Every valid summons must: (1) be issued for a legitimate purpose; (2) seek

information that "may be relevant" to the investigation; (3) seek information that is not
aheady in the IRS's possession; and (4) follow all administrative steps required by the

Internal Revenue Code. 26 U.S.C. 7602; United States v. Powell, 379 U.S. 48 (1964).
10.

With no taxes in controversy, there can be no legitimate purpose for the

summons. Because the information sought by the IRS summons is no longer relevant to
the IRS' s investigation to collect delinquent taxes and no longer serves a legitimate
purpose in furtherance of an IRS investigation co;ncerning taxes in conh"oversy, the
court should quash the summons and direct Peoples Bank not to provide the requested
documents to the IRS.
Request for Relief
11.

Petitioner respectfully requests that the Court quash the IRS summons

issued to Peoples Bank and grant Petitioner all such further relief to which Petitioner

may be entitled.

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Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 5 of 21

Re'-9Jull~u~lt~
C~1'1'1S0ll

Oklahoma ~ar No. _..J'""'fz.....sg_il_,_/_ _ _ _ __

[email protected]
Eagleton, Eagleton, & Harrison
320 South Boston Avenue, Suite 1700
Tulsa, OK 74103-4706
Phone: 918-584-0462
Fax: 918-584-3724

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Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 6 of 21

Julyll, 2016
Petition to Quash Summons
Word of Faith World Outreach center Church, Inc.

EXHIBIT A

"SUMMONS"

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 7 of 21

rFi1n1ancial Records

Summons
In the matter of WORD OF FAITH WORLD OUTREACH CENTER, CHURCH INC AKA CHRIST THE GOOD SHEPHERD
WORLDWIDE CHURCH INC SECRETARYITREASURER BARBARA J MILLER. WORD OF FAITH WORLD OUTREACH
CENTER, PO BOX 785, CLAREMORE, OK 740180785
Internal Revenue Setvlce (Identify D/vision}-'S;,:.:M..::A..:.:L=l=-=B=U::...::S:.:.,.IN....::E=Sa.;::S.;,/S=E=L.:....F-=::iE~M:.:...P-=LO;:;:;;.Y....,E=-D--------------Perlods: Form 941 for the quarterly periods ending June 30, 2014, September 30. 2014. March 31. 2015, September 30. 2015
December 31. 2015, and March 31. 2016

The Commissioner of Internal Revenue

To: PEOPLES BANK
At: 445 S LEWIS TULSA OK 74104
You are hereby summoned and required to appear before JAY BRYCE. an officer of the lntemal Revenua SeNice, to give tesHmony and to
bring with you and to produce for examination the followf ng books, records, papers, and other data relating to the tax liability or for the purpose
of Inquiring into any offense connected wUh the administration or enforcement of the internal revenue laws concemfng the taxpayer idenlified
above for the periods shown.
Coples of documents and records that you possess or control that concern banking matters of the taxpayer named above, as
described In the subparagraphs checked below for the periods shown:
.

t8J

Bank signature cards of (Entity Name) WORD OF FAITH WORLD OUTREACH CENTER AKA CHRIST JHE GOOD
SHEPHERD WORLDWIDE CHURCH INC in effect from 04/01/2014 to 03/31/2016

~ Corporate resolutions of (Entity Name) WORD OF FAITH WORLD OUTREACH CENTER AKA CHRIST THE GOOD
SHEPHERD WORLDWIDE CHURCH INC In effect from 04/01/2014 to 03/31/2016
~ Bank statements of (Entity Name) WORD OF FAITH WORLD OUTREACH CENTER AKA CHRIST THE GOOD
SHEPHERD WORLDWIDE CHURCH INC from 04/01/2014 to 03/31/2016
~ (Number)_g_Cancelled checks issued each month by taxpayer for (Entity Name) WORD OF FAITH WORLD OUTREACH
CENTER AKA CHRIST THE GOOD SHEPHERD WORLDWIDE CHURCH INC.
during each month of the period from 04/01/2014 to 03/31/2016. [8J Front of Checks Only
Checks

O Both Front and Back of

t8J Loan applications, agreements, and related records, (lnr:/uding corporate financial statements). submitted by, entered into
by, or ln effect regarding (Entity Name) WORD OF FAITH WORLD OUTREACH CENTER AKA CHRIST THE GOOD
SHEPHERD WORLDWIDE CHURCH INC from 04/01/2014 to 03/31/2016

Do not write in this space

Business address and telephone number of IRS officer befor& whom you are to appear:

1645 S. 101ST E. AVENUE, STE., 226. STOP:5227TUL, TULSA OK 74128 (918) 384-3714 ~
Place and time for appearance at: 1645 S. 101ST E. AVENUE, STE .., 226, STOP:522ITUL, TULSA. OK 74128

~.IRS

on the 18th day of July , 2016 at 9:00 o'clock.....L.m,

Issued under a

ority of tho fntema.1 Revenue Code thfs ~ day of....;::;J=un=e......__ _ __,.

Depar1ment of the Treasury

REVENUE OFFICER

lntemaf Revenue Service

Title

www.lrs.ustreas.gov

GROUP MANAGER

Form 6639 (Rev. S.2010)

Catalog Number 254001

2016

blo)

Part C -to be given to noticee

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 8 of 21

Provisions of the
Internal Revenue Code
Sec. 7602. Examination of books and witnesses

(s}Authoritv to Summon. elc.-For the purpose of asc:ertaint1J9 lhe correctne.ss or any

re\um, m~ng a ratum whcito none has been made! determining lhe liabl&!Y or any
person ror any Internal revenue tax or the IJabililY al aw or ln equity of any transfeico or
fiduciary or any l>(!rson In respect or any lntemar revenue tax, or c:otlecifng any such
rlabOity the Secretary Is aulhorized<h To exanine ~ books, papers, reo>rds, or oUler dala whlch may be relevant
or material lo such Inquiry.
.
(2) To Stm1mon th& ~rson fiable ror tax or required to perf0(111 lhe act, or ar!Y.
orrieer o< empk)yee of such ~rson, or any person havan9 DOSSeSSlon custocSy, or
care or books of account containing enlJies relaUng to the business ol the person
Hable ror tax or required to pedorm the act, er any other pt:1rson the sectetiuv may
deem proper, to ap~ar before the Seaetsry at a ume and P.!ace named In tho
summons and lo produce sueh books. papers. ,eeords, or other data, and to give
such lesGm~i'Lunder oath, as may be relevant or material to suctt fnqufry; and
(3)
lake liUi.11 test!mony or the person concerned, under oath, as may be
relevant or material to suc:ti lnqufry.

Sec. 7603. Service of summons

Cal In general-A Summons Issued under sedfons 6420(e)(2), 6421 (9)(2), 6427(1)(2), or
7;02 shall be served by Iha secretary, by an atteste<I OOJ>Y dellveteo 1n twnd to1J'ie
person to whom It ls directed, or left at his la.st and usual p1ace of abode; and lhe
cer1iricale of service ~ned by the person sel'Ving the summons shall be evidence of the
racts it states en lhe hearing er sn appllcaUon ror the enforcement or lhe summons. When .
the summons requlr~ Iha production of books, papers, records or other data, It shan be
suffldenl if such books, papets, records, or other data ara descr1bed with ,eascnable
certain~.
(b) Service by man to lhlrd,party recordkee~ra.

(1) In 9eneral.-A summons rererred to In subsection (a) ror the productfon or books,
pa~rs. re CO!~&~ other da'.a lrJ a third-party reoorokeeper may also be served by
ceitffied or ,~\!:led maB to the last knci1m address of sud! reootcl'i<eeper:
(2) Third pa,tytecordkeeper.-Fo, purposes of paragraph {t), the conn UIT/d-parf'/
recordkeeper means
(A) any mutual savfngs bank, cooperative bank. domestic txllfding and loan
aSSOCfaUon, or other savings lnstitulk>n chartered and supelVisecfas a savings
and loan or similar ossodalfon under Federal or State law. eny bank (as
daflned In sedfon 581), or any c,ed"rt un?on (\'<ithln the meaning of seci!on
60f(c)(14)(A));

(B) any consumer rePQrf!ng agency (as defined under section 603 (f) of lhe
Fa!r Credit Report!ng Act (15 U.S.O. 1881 a(f)};
(C) any peraon extending credit lhrough lhe use of etedlt cards or sfmllar

ro

.
deViees
CO) &OJ. broker (as defined fn sectlo,\ 3(a)(4) or lhe Securities Exchange kJ. or
i 9"34 (15 u.s.c. 78c(aX4));
an)'attomey;

any aa:ountant

G any barter exctiange (as dellned In section 6046(c)(3) :

H any regulated investment company (as dolined tn ~ 851) and anv
agent or such regulated fn,resbn1lnl CtJmpany wheo atUng as an agent
Uiereo~
(I) any enrolled a9en1; and
(J) 8"1 O'l,ner or eveloper of a coml)Uler software source code (as defined fn
section 7612(d)(2)). Stmparagraph (Jl shall apply cnl)t wilh te.s~ to a
summons regu!rjng lhe producoon or 1he soul'C8 code referred lo In
subi)ara9-rapli (J) or the program and data desctibed in sedlon
7612(b){1)(A)f1) to Whk:ll source cods relates.

(b} Purpose may Include tnqUllY Into orrense.-Toe,u,wses for which the Secrotary
may take any actJon descrltiedlr, paragraph {1) (2 , Of (3) or subsedlon (a) lncksde Ute
purpose or lngu!ring Into any offense connettecl wi the admlnlslra6on or enrorcement
or lhe lntemal revenue raws.

!l

(c) Notice or contact of third parfes.-

(1) General No6ce.-Ari offloer or em~1ee of the Internal Revenue Seivice '-"8f
not contact any person other than lho ~ll'Jer \\ilh respect, lo the detennlnal!oo
or collection of the tax liabil'rty of such ~~rvM.hOUl provfdlOO reasonable
.. -notice In advance lo the taxpa,Jer that contacts with persons otfier lhan the
taxpayer may be made.
(2) Notice ofspedf.cc:ontacts.-llte Sec:re~ &hall periocfcaUy provide toa
taxpa~r a recoro or ~rsons conmcied dulfoo sudt~riod b'J Ule Secrelaiy \\ilh
res~ to lhe delermtnalfon 01 coUection of tne laJc liabtlty or such taxpayer. Such
record shaO also ba provided u~ ~ \ of Iha taxpnyer.
(3) Excertfons.-lhls subsection shaU not SP.PIY(A to aey contact which the lalCl)8yer has authoozod.
(B If Iha Secretary deteanlnes for good cause shown that such notice
v.wld Jeopardlle QOlledion of any lax or such nottcc may Involve reprl&aJ
agalnsl any petson, or .
(C) wilh respect to any pending c:dmtnal l~veslfgation.

(d) No admlnlslratNe summons v"1en thera Is Justice Department referral

Ct) Limitation of authortfy.-No summons may be rssued under this Ude, and tho
Seaatary may not begin oov actton under section 7604 to enforce 8!\Y summ~~
with respe<:t to any person If e Juslk:e Oopattmenl rereirnl Is in effect with ,es~
to such person.
(2) Just~ Depar1ment referral In erfed.-For 1>9rposes ol this subsedlon-

(A) In general.-A Juslice Oepartmant refeiral Is In effect with respect lo any

personif{i} the Seaula,y has recommended to lhu Attorney General a gmnd
fu,y fnvesligatian or, or the criminal P.rosecution ol, such person ror
any offense connected With the admtnlstrellon er enrorcemenl rl the
Internal revenue laws or
Ciilan~ requesl Is macle under section 6103(h){3)(B) for the dlsdo.sure
of an retum or retum lrtfonnaUon (within tho meanfng or section
6103 b)) relaH,m lo such person.
(B) Tennlnalion.-A Justice Department referral shall cease to be In elfoct
\Yilh res~ to a person When(~ the Attorney General notifies lhe Secrelart, In WflUng, thatmhe WIii not prosecute such person rtir any offense connocted
with the admlolslt86oo or enforcement ot Ifie lntemal revenue

laws,

(II) he wil not authodze a grand ry fnvestlgaUon or such

~rson vdth~ to such an offense. 0t
(110 he \\ill cfsconUnue such a grand J1111- lnvesUgalion.
(i) a ftnal dlsJ>.()Sltloc:I has been made or any citmlnal P-roceecflng
pertalnlng lo the enforcement of the !memal revenue la'Ns whlcn was
Instituted by the Attorney General agarnsl such pen;<;>n, or
(ii). the Attorney General notifies the secteta,y, Jn ~u09.'"-that he ~
not P-rosecuta such person for any offense connected \'JIUI the
admlnlslration or enToroemenl lhe fntemal revenue laws relallng lo
the request described In sub paragraph (A)Qi).

----
(3) Taxable years, elc., treated se~ralely.-For purJ>QSes or lhls subsectionteach
w:able period (or, If there Is no tmcabla periocfheac:h taxable evert9 and eacn lax
Imposed 'o-f a separalo chapter or this tll!e sha be trealcd separately.

or

Ce) Umllation on examination on UNe~ lneome.-The Seaolary shat not use

firiandal s1atu, or ec:onomlc realty examlnaUon ted\nfques lo delerinlne the existence
ot unreported Income or any taxpayer unless lhe Sectelary has a reasonable lndlcaUon
that there Is a likelihood of such uweported Income.

Sec. 7604. Enforcement of summons

Sl?JEEOll

(a) Jurisdlction of Olslrid. Coud.-lf

Is summoned under the Internal ceveooe
raws to appear, lo tedfv, or to. produce
ks, papers, reoom~. 0t olhet dala, the Uru1ed
States dis!rictcourt for Ole distnct tn \\TI guc:I\ P.Grson resides or Is found shalt ha~
Jurtsd:dion by appropriate process lo compel sutll attendance, tcsUmcn-/, 9r producticn or
books, papers, f"C(.Oids, o, other dala.
(b) Enforcemenl-WheneYer eny P9rson summoned under sections 6420(e)(2),
M21{9)(2), IW27(j}(2), cr7602 ricgleds or refuses to obei sueh summons, or lo produce
books,
~eco,tls, or other dala, Or lo give lestfmon ~!IS C89Ulred1 the Secretary
may_opp to U1U Judge of lhe cflStrlct court or to a United ,1ates commissioner
ror tho
dlsll1Ct v. ln Y.tllch tho person so summoned rei!des or 111 found for ao attachment
agelnsl hfm as ror e cantemDl It shall be the duty of the Judge or Commissioner to hear
ffie appllcalfo~i..and, If satlsf"actorv proof ls made, to Issue an attachbel ment dlrectedbet'olo a.,_
soma pm~ omcer, for lhe arresl of such pecson. and upon his ng ~ht
re ..., ..
to ~ to a heaifng or the case; and upoQ such heanng the Judge or the United $\ates
CCnw'lsslone, shall have power lo make such 01der as he shall deem prgper, nol
fnconslstenl wilh lhe law for the punishment of contempt, to enforca obedience to Iha
requirements of the summons and lo pu"!s~s~Plrson for his derault or disobedience:

mm..t.

Sec. 7605. Time and place of examination

(a) 11me end place.-lbe line end piece of examination pursuant to the P.rovislons or
aeetfon 6420(e){2), 6421 {g){2), 6427(l)(2), or 7602 shall b& such tme ancl ~ace as may

bo f~ by1he Secrotary and as are ieasonable under tho c::ittumslances. In the caa11 of
a Gwnmons under euthorjty of ~rag; (2) of section 7602, or under the cotresponding
aulhorltv or section 8420{~)(2)L~21 (2), or 6427(1)(2)1 the dale lbc:ed for appearance
berora tha secretary shaU nor ce less n 10 days lrom the dale of the summons.
1

0r United States magistrate, pursuant lo P. L 90-578.

Sec. 7610. Fees and costs for witnesses

(a) In 9E!neral-Toe Secretary shan by regufaUons eslablish 1he rates and condalons
urider whreh paYrrienl may be made or(1) fees arid mileage lo personswha are srzmmoned to appearbefoc'e th6 ~lary,
ond
(2) reimbursement r0t such costs that are reasonably necessary vmlch have been
cfli'ectlv Incurred rn $8archln9 ror, reprod~. or transporting boolcs, pape,s,
rewrd's, or other data ~uirod lo be produced by &Vmmons.
(b) ~s.-No pam,ent ~ be made under paragraph (2) of subsection (a) If.
(t) tho ~ n with resl>CCl to whoso !iabl@y the summons Is Issued has a
rleta!Y Interest In the books, papers. records or other data required to be

~;:n

summoned ls !he person with respect to whose lab!ity the summons

~ iSSUed or an officer, empl~e. agent accountan~ or attomay of such person
'Mio, at Ute time Iha summons Is served, is acting as such.
(c) Sltntffl0f\S to v.ttlch section !1.P.PIIOS.-lhis sedJon ap~ wHh respect to aey summons

authorized under sections 6420(e)(2), 642t(g)(2}, 6427Ci)(2), or 7602.

Authorf~ Co OHmlnu books and wltncsse.s ls dao provided undo[.~ 6420{0)(2~,~v~Aslt
used on ranns aoc. li4ZUaJ(2)--Gasol?no usod for i:Grtllln ricnhlo.JM!Y P.UtpOSe.S by Io...... u..,,
systems, or oo1d for cartaTn ox,mpl plnJ)054S: and soc. 64U(fl(2>-ru& nol c,swfor buablo
pu,posos.

*****

Sec. 7210. Fallure to obey summons

f.Vri person who, being duly summoned to appear to testify, or lq BP.pear and produce
bo61<s acoounts records memoranda or other papers. as requirect under seeuons
6'120(e)(2J. &421'fa)(2), 6427(2), 7602. 7603 and 7604(b). neglects to i!iJ!DW or to

J)R)duce such bool<s, accounfs. records, memoranda~<!' other ~pe11, a,-1, ~

conviction thereof, bo lined not more than $1,000, or rmprisoned not more than 1 year, or
both, togelherw!lh costs of prosecution.

Form 6639 (Rev. 8-2010)

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 9 of 21

To: BARBARA J MILLER

Date:

~ (io (?)}t~

Address
Enclosed is a copy of a summons served by the IRS to
examine records or to request testimony relating to
records which have been made or kept of your business
transactions or affairs by the person summoned. If you
object to the summons, you are permitted to file a
lawsutt In the United Slates district court in the form of a
petition to quash the summons In order to contest the
merits of the summons.

General Directions
1.

You must file your petition to quash in the United

States district court for the district where the
person summoned resides or Is found.

2. . You must file your petiUon within 20 days from the

date of this notice and pay a filing fee as may be
required by the clerk of the court

3,__ .. You must comply with the Federal Rules of Civil

Procedure and focal rules of the United States
district court.

Instructions for Preparing Petition to Quash

1.

Entitle your petition "Petition to Quash Summons. 11

2.

Name the person or entity to whom this notice Is

directed as the petitioner.

3.

Name the United States as the respondent

4.

State the basis for the court's jurisdiction, as

required by Federal Rule of Civil Procedure. See
Internal Revenue Code Section 7609(h).

5.

State the name and address of the person or entity

to whom this notlce is directed and state that the
records sought by the summons relate to that
person or entity.

6.

Identify and attach a copy of the summons.

7.

State in detail every legal argument supporting the

relief requested in your petition. See Federal Rules
of Civll Procedure. Note that In some courts you
may be required to support your request for rellef by
a sworn declaration or affidavit supporting any issue
you wish to contest

8.

Your petition must be signed as required by Federal

Rule of Civil Procedure 11.

9.

Your petition must be served upon the appropriate

partles1 fncTuding ffi'e United States, as required by
Federal Rule of Civil Procedure 4.

10. At the same time you file your petition with the court,
you must mall a copy of your petition by certified or
registered mail to the person summoned and to the
IRS. Mall the copy for the IRS to the officer whose
name and address are shown on the face of this
summons. See 7609(b)(2)(B).

The court will decide whetl1er the person summoned

should be required to comply wlU, the summons request.
Your filing of a petition to quash may suspend the
running ~f the statute of limitattons for civil liability or for
criminal prosecution for offenses under the tax laws for
the tax periods to which the summons relates. Such
suspension would be in effectwhlfe any proceeding (or
appeal) with respect to lhe summons is pending.
The relevant provisions of the Internal Revenue Code
are enclosed with this notice. If you have any questions,
please contact the Internal Revenue Service officer
before whom the person summoned ls to appear. The
officer's n.ame and telephone number are shown on the
summons.

~IRS
Department of the Treasury

I ntemaJ Revenue Service

www.lrs.ustreas.gov

Form 6639 (Rev. 8-2010)

Catalog Number 254001

Part D - to be given to notlcee

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 10 of 21

Sec. 7609. Special procedures for third-party summons

(a) Notlc:e-

(1) In gene,al.-lf an)'.' svmmons to whldl this a~tlon applies requires the giving or
testimony on O< relaling to, the producdon or any porfion of records made or kept on
or relaUng to, or the ptoduction of a~ computer software source code (as de lined In
7612(d}(2)) v.Uh respect to, any person (other than the pe,son summoned) who l.'I
fden6fi~ fn
summons, then notice oJ the summons shall be given to any person
so rdentffied v,11thln 3 days of lhe day on which such $erv'.ce Is made but no later
than the 23rd day berore lhe dayfbccw fn the summons as the day upon Which sueh
records are to be examined. Such notice shall be aocoaipanled by a copy of the
summons whl4:b has been served and shaU contain an explanation or the right
under subsection {b)(2) to bring a proeeedfng to quash lhe summons.
{2) Sufflclen~ or notlce,-Such notice shall be sutlicienl if on or be tore auc:h lhlrd
day, such notice Is served in the manner provided In section 7603 (relating to
_s~rvlce of summons) upon Ute penon entitled lo nolfce, or Is mailed by c:ertlfted or
registered maa to Ute last kno-Nl'l address or such person or In the absence or a
last knoYll'I address, Is feft Yli1h the person summoned. If sudt nolJee is mailed, it
shall be sufficient If l!l3lled to lhe last klY;>\Yll address or lhe person entiUed lo noUce
or, In the case of notice lo lhe Sec,ela,y uoder secllon 6903 of the exJsteneo or a
ftducfary relationship, to lhe laat knoYm addn!ss or the fiduciary or sudl pel$Oll
everi If such person or lidudaiy Is then deceased I under a legal disability 0(
longer fn existence.
'
(3) Nature of summons.-Any summons to which lhls subsection applies (and any
summons In afd or colleclion descn'bed kl subseciion (c){2)(0)) shaU ldentit, the
taxpayer to whom the summons relates or lhe other person lo whom the reconfs
pertafn and shall provide such other lnfOl'ITlatlcin as wm enable the person
summoned to locate the records reqtired under Iha summons.

th'

no

(b) Right to lnle,vene; doht lo proceeding [o quash (1) lntervenlion.-Nolwitnstandlng any other law or rufe or law, any person Who Js
enlftlecl fo notice or a summons under subsealon (a) shall have the rlghl Intervene
In ,my proceeding With resped lo the enron:ement or such summons under section
7604.
.
(2) Proceeding to quash.
CA) In general.-Notviflhslan<flng 8/IY other faw or rule or law any person who
fs e11liUed to notice or a summons under subaecilon (a) shad have the fight to
begin a procee<llng to quash such summons not tater fhan the 20th day oner
the day such noUce is given In the manner provided fn subsection (8)(2). In
any such proceeding, tile Seaelary may seek lo compel compllal\Ql with the
summons.
(B) Requirement or notice to person summoned and lo Seaet.uy.-lf any
person begins a proceeding under subparagraph (A) YAth respect to 8fff
summons, not later Ulan the close of the 20-day period referred to In
subparagraph (A} such person shall man by registered or certified maQ a copy
or the petltfon to lhe person gummoned and lo such offlco as O\e Scaotary
may direct In lho notice refmed to In subsedlon (a)(1).
(C) tnlerventlon, etc.-NotwffhS1anofng any olher law or ru!e of la\'/, the person
summoned shall have lhe right to Intervene rn any proceeding under
subparagraph (A}. Such person shall be bound by the decision fn such
proceed!~ (wlleiher or nol lhe person Intervenes In sucJl ptoceeding).
(c) Summons lo which section appBes.-

(1) In gencral.-Except as provided In paragraph (2), this section shall app~ lo any
..$ummons Issued under paragraph (2) of secUon i'602(a) or under s9dions
6420(e)(2), 6421(9)(2), 6427(i)(2) or 7812.
(2) Exceplions.-Thls sedfon shaD nclapplytosny summons
CA) served on the pe,son vAlh respect towtiose llablitylhe summons Is
fssued, or any offur or emplc,yee or such person;
(8) issued lo detennlne whether or not records of Che business transactkm or
alfalrs of an ldenti~ peraon have been made or kept;
(C) ls.sued solely lo delennlne the Identity or any pefSOn haw,g a numbeted
ao:ount (or similar arrangement) with a bank or other lnstitutian described In
sec:lJon 7S03(b)(2){A);
(D) Issued In aJd of the c:o.'lectlon or(1) an assessment made or JUdgment rendered against the person ,'lflh
respeet lo INhose labally lhe summons is Issued, or
QO the llablrrty at luN or In eqttlty or any transferee or fiduciary of eny
p_e{SOO referred to tn Clause (i).
(E).. (I) issued by a crlm!nal lnvesUgator or lhe Internal Revenue SelVlce In
connection with lho tnvasiigalfon or an offense connected v.ith the
admlnlstratton or enrcement of the tntemal revenue laws, and
{ll} served on a ~rson who Is nol a third-party recordkeeper (as defined
fri section 7603(b)), or
(F) deW!bed In subsectiol\ (f) (9).
(3) Records.- For pl#p()ses or Uus secuon, the tenn records lndudes books,
papers, and other da1a.

'

(d) Restrictfon on eJCamlnalion or records.-No examinaUon of sny records required to

be produced Uflder a summons as lo which notice Is required undet subscclioo (a) may
bomade-(1) before fhe dose of the 23rd day after the day notice v.ilh respect to Uie
summons is given In the manner provided In subsection (a)(2), or
(2) where e proeee<flng under subsedlon (b){2)(A) was begun within the 20-day
penod rerene<I to In sucll subs~on and the requirements or sub.section (b)(2)J8)
have been me~ excepl In accordance Y,ilh an order of the court having Judsikfon
of sueh proceeding or \>nth the consent of the peison beginning the proceeding to
quash.

(e) Sus~nsJon of Stalute orllmltalfoos..-

(1} Subsection (b) actfon.-tr any person lakes any acilon as provided In
subsedfon (b) and such petl3on Is the person with respect to whose Pabllity the
~m~s Is Issued (orls the agent, nominee, or olhar per..ori ac:Ung under lhe
d1recti0n O! control or such person), then the running of any period of flmltalions
under sedion 6501 (relalfng to the assessment and collecUon or tax) er under
section 8531 rela~ng to erimlnel prosecutions) vdlh respect to such pe1$011 shall
be sus
for the pel1od during which a proceedrng, and appeals therein. with
res
to the enfon:emant of sucn summons rs pending.
{2} Suapens!on after e mot1lhs of secvlce of summons.... fn tho absence or lhe
re.solution or tho summoned party's response to the summons, Iha running of any
period or llm!taUons under sedion 6501 or under section 6531 wHh rasped to any
peraon v.ilh respect lo whose llab?lit'i the summons Is Issued (other lhan a petSOr1
taking action as p<ovided In subsection (b)) shall ba suspended ror the pedod(A) beginning on tho dale which Is{; months after the sefVlc:e or such
summons, and
.
(8) ending with the final resolution of such response,
{I) Additlonal requirements in tha case of a Jolin Doe summons.-

Arr'/ summons descnl>ed fn subsection (c)(1) vmlch does not ldenllfy the peruon v.ih

respect lo whose llabaity the summons rs lssued may be setved only 8fter a court
proceeding In which tho Secreta,y eslabltshes lhat(1) the slofflmons relates lo the lnvestigalfon of a particular person 01
ascertainable group ordass or petSOns,
(2) lhete Is a reasonable basis for belf8Ylng that such peraon er group or dass of
persons may fall or may have raned to comply with any provision or any rntemal
revenue law, and
(3) the tnrormaUon sought to be oblalned from the examlna60o or Uta recotds or
{esUmony (ond Iha Identify er the person or persons with respect to whose 6ablllly
the summon& Is Issued) Is not readily available from other sources.
(g) SpedaJ excepllon ror certain summonses.A summons Is described In Ulls subsedfon If, upon petfllon by the Sectelary, lhe court
determines, on the basis of tho facts end cfrwrnstanees alleged, thal there Is
reasonable cause to beeeve lhe giving of notice may lead to attempts to conceal,
destroy, or atle< ~ s relevant to the exam!nalion, to prevent U,e communlca!fon of
lnr0Rll31ion from olhar .eersons through lnlimidalion, bribery. 0< cottuslon, ot to flee to
avoid prosecullon, testifying, or production or rea>rds.
(h) Jurtsdicilon or district court; elc.(1) Jurfs<ictron.-ThQ Unfted Slates distrid court for lhe dlstrlct within which the
person to be &ummoned resides Ot' Is round shall hav1ul1sdldlon to hear and

delennine any P.4"ccee<llngs brought under subsacilon )(2)1 (Q, or (g), An order
denying tho pelilfI shal ba deemed a ffnar crdet whl may be appeale<J.
(2) $pedal rule for ~oceedings under subsections (I} and (g),-.The
dele nnlnaUons required lo be made under subsections (Q end (g) shall be mado
ex parte and shaU be made solely on the pelition end supporting affidavits.

or

SUl1U1lO(l00 party..
(1) Recdl<eeper musl assemble records and be ~epared to produce records.
On reoelpt or a summons to which this sectiCn appfles for the production of
records, tho summoned party shall proceed to assemble lhe reconfs requested,
or such portion thereof as the Sec:tetary may presaibe, and shan be prepared to
produce the records pursuant to the SVl'MlOns on the day on which lhe reoo:ds
are lo be examined.
(2) Secreb:W may give summoned party certificato.-Tho Secmsry ~ Issue a
o.irtil\cale ID the wmmoned pany that \he period presctlbed for beglnnroo a
proc;eedlng lo q~sh a summons ha~ expired and that no such proceeding began
within such pefl()(I', or that the taxpayet consents lo Ule examination.
(3) Protedlon for summoned party who dlsdoses.-Any ,ummoned party, or
agent 0< emplo'JOO thereof, maklf19 a cflSdosure of records or tastimony pursuant
to lh1s secUon In good faith reliance on the certificate of the Secretary or en order
of e court reqwing production or recocds or the glvfng or such testfmony shall not
be liable lo any cusl"omsr or other person fot such disdosure.
(4) No~ce or suspenslon or statute of lim?la!ions tn lhe case or a John Doe
summons.-!n !he case or a sunwons descn"'bed in subsection (0 wllh cespect to
which any period or llmllallons has been suspended under subsedlon (e)(2), the
sunvnoned party shaU provide noUce of such suspension to any person descn'be<I

(i) Duty

lnsubsedion(Q.

mUse of summons not requlred.-

~olhing In thls section shall be consbued lo fimH the Secretary's ablfily to obtain
lnronnaUon, other than by summons, through fonnat or tnrormal proeedures allthorlzed
by section 7601 and 7602.

Form 6639 (Rev. 8-2010)

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 11 of 21

July 11, 2016

Petition to Quash Summons
Word of Faith World Outreach Center Church, Inc,

EXHIBIT B

"USPS certified mail envelope"

Internal Revenutie Service

Attn:
Mail Stop . S?,e,

1 ,Z(1f

1645 S. 101st East Avenue

Tulsa. OK 74128-4638
Official Business
Penalty for Private Use, $300

lllllllllllllllllllllllllll!l/1,IIIIII
701b ObOO 0000 2551 1110

JN

:~~:A,:K~~: ~.--~~

-~---~Uv;~~.
"';:;:::,:. ... .

,
I

740SS$S668

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~--~ ~tv, "s.~J:

~"? c;~~::'.,:;.-"',.i

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..;. :~ ~ .. : ~.-: ; ..~

Z:? :.:~:2s
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Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 12 of 21

$<- . . . ; .-------- . . . --~-

..~.

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 13 of 21

July 11, 2016

Petltfon to Quash Summons .
Word of Faith World outreach center Church, Inc.

EXHIBIT C

"Certified Cashier's Checks date

stamped by the IRS,
And
IRS payoff calculator

statements"

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 14 of 21

t'ayon L..a1cuiator

.rage 1 or 1

PAYOFF CALCULATOR
Name: WORD OF FAITH WORLD OUTREACH CENTER

Calculatlon Result Based on INTST

07/08/2018
Tax
Assessed
MFT Period
Tax/Penalty

Total

FTP

7,138.12

08/07/2016
(Target Date + 30 Days)

(Target Date)

682.58

Total
Interest

Balance
8,686.07

Total

Total

FTP

lntere~t

01

201403

01

201406

79,693.72 15,226.63

5,184.53 100,004.88 15,918.76

65,318.90 10,720.63

S,682.21

875.39

682.66

Balance
8,724.63

803.~5

6r4~2.48 101,004.95
3,927.33 80,631.00

79,721.64 11,284.77

01

201409

01

~01412

2,812.78

0.00

128.78

3,041.57

0.00

138.77

01

201603

42,696.25

2,231.92

1,600.31

46,328.48

2,527.55

1,652.45

01

201509

30,446.40

1,807.76

684.41

32,748.67

1,865.11

798,29

33,099.80

01

201512

62,326.69

2,167.84

937.16

85.430.69 2,709.80

1,148.47

66,183.96

01

201603

-40,951,64

0,00

0.00 -40,951.64

IDRS Hold
conditions

3,051.56
USING NOTICE
46,776.25 DATE.
(08272016)

COMPUTATION
HOLOON
INTERESTIFfP
0.00 -40,951.64 NO POSTED

0.00

RETURN
PRESENT
Total

249,380.23 32,637.24 13,002.79 295,020.26 34,978.54 14,061.74 298,420.51

The notice date was used as the "Target Date" and to calculate the "Target Date + 30 Days" for
this module.
f

p._tj~(I Ir91_q~-~A

Return to Caiculalor

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https://arns.enterprise.irs.gov/ams/fincalc.do

7/8/2016

Case 4:16-mc-00017-CVE-TLW Document 1 Filed in USDC ND/OK on 07/11/16 Page 15 of 21

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF OKLAHOMA
WORD OF FAITH WORLD OUTREACH )
CENTER CHURCH, INC.,
)
)
Petitioner,
)
)
v.
)
)
UNITED STATES OF AMERICA
)
ex rel. INTERNAL REVENUE SERVICE )
)
Respondent.
)

Case No.: 16-MC-017-CVE-TLW

NOTICE OF DISMISSAL
The Petitioner (Plaintiff), Word of Faith World Outreach Center Church, Inc., hereby
voluntarily dismisses this action pursuant to Fed. R. Civ. P. 41(a)(1)(A). The Respondent,
United States of America ex rel. Internal Revenue Service withdrew its Summons after the
Petitioner filed their Petition, and has not yet filed an Answer in this case, as there is no longer a
controversy requiring resolution.
Dated this 21st day of July, 2016.

s/ Charles D. Harrison_______________
Charles D. Harrison, OBA #3921
Eagleton, Eagleton & Harrison, Inc.
320 S. Boston, Suite 1700
Tulsa, OK 74103-4706
(918) 584-0462; (918) 584-3724 Fax
[email protected]

CERTIFICATE OF MAILING
I hereby certify that a true and correct copy of the Notice of Dismissal was mailed by
regular mail, postage prepaid on July 21, 2016, to the following:
U.S. Attorney
Danny C. Williams, Sr.
10 West 7th, Suite 300
Tulsa, OK 74119

Peoples Bank
David Johnson
455 S. Lewis
Tulsa, OK 74104

Internal Revenue Service

Jay Bryce
8321 E. 61st Street, Bldg. B
Room 140A: M/S 5227
Tulsa, OK 74133
U.S. Attorney General
950 Pennsylvania Avenue, N.W.
Washington, DC 20530-0001

s/ Charles D. Harrison