Suit Challenging Denial of IRS Non-Profit Exemption Dismissed On Numerous Grounds

In Lock v. United States, (D OR, April 29, 2014), an Oregon federal district court allowed a pro se plaintiff to proceed in forma pauperis, but dismissed, with leave to amend, his suit complaining that the Internal Revenue Service had denied Section 501(c)(3) status for a small church he had founded.  The court held that the claim would need to be brought by the church itself, not by its founder, and also that only the Tax Court, Court of Claims or D.C. District Court would have jurisdiction over such a claim.  Finally it held that plaintiff had not alleged facts to show that the exemption denial was discriminatory.