Church Tax Audit Limits Do Not Apply to Investigation of Pastors

In Rowe v. United States, (ED LA, May 16, 2018), a Louisiana federal district court held that the special protections of the Church Audit Procedure Act only applies to investigations into a church's tax liability. It does not apply to summonses to banks to supply church financial records in connection with an inquiry into the tax liability of the church's pastors. Nonprofit Law Prof Blog reports on the decision. [Thanks to Steven H. Sholk for the lead.]