Case: National Religious Broadcasters v. Werfel

6:24-cv-00311 | U.S. District Court for the Eastern District of Texas

Filed Date: Aug. 28, 2024

Case Ongoing

Clearinghouse coding complete

Case Summary

This case challenged the Johnson Amendment to the Internal Revenue Code, which prohibits nonprofits organized under Section 501(c)(3) from supporting or opposing candidates for public office, including making statements about such candidates. On August 28, 2024, the plaintiffs, two religious nonprofits and two churches, sued the Internal Revenue Service (IRS) and its commissioner in the District Court for the Eastern District of Texas. The plaintiffs claimed that their right to speak about poli…

This case challenged the Johnson Amendment to the Internal Revenue Code, which prohibits nonprofits organized under Section 501(c)(3) from supporting or opposing candidates for public office, including making statements about such candidates. On August 28, 2024, the plaintiffs, two religious nonprofits and two churches, sued the Internal Revenue Service (IRS) and its commissioner in the District Court for the Eastern District of Texas. The plaintiffs claimed that their right to speak about political candidates and political issues was being improperly chilled by the Amendment. Although the plaintiffs claimed that they had not yet violated the Johnson Amendment, they argued that "[i]n pre-enforcement cases alleging a violation of the First Amendment's Free Speech Clause, the Supreme Court has recognized that chilled speech or self-censorship is an injury sufficient to confer standing." The plaintiffs also claimed that "[b]ut for the Johnson Amendment and its arbitrary enforcement, each Plaintiff would engage in speech that clearly states the positions of candidates on issues" in violation of the Amendment. 

The plaintiffs also claimed that the IRS arbitrarily enforced the Johnson Amendment against right-leaning churches and organizations while allowing left-leaning churches and organizations to engage in political speech that could arguably violate the Amendment. Represented by private and in-house counsel, the plaintiffs claimed that the Johnson Amendment violated the First Amendment's Freedom of Speech and Free Exercise of Religion Clause, the Fifth Amendment's Due Process and Equal Protection Clauses, and the Religious Freedom Restoration Act. The plaintiffs requested a declaratory judgment that the Amendment was unlawful. 

The case was assigned to District Judge J. Campbell Barker. On December 23, 2024, the defendants filed a motion to dismiss, which the court denied on February 21, 2025. Instead, the court allowed the plaintiffs to amend their complaint, which they did that same day. The amended complaint added specific actions that the plaintiffs would take (particularly speech) if the Johnson Amendment were found to be unlawful. The amended complaint also added a specific request for injunctive relief. 

The plaintiffs also filed a motion for summary judgment on April 21, arguing that there were no contested facts and that the Amendment obviously violated the First Amendment. The defendants filed their answer to the complaint on May 22. However, on July 7, the parties filed a consent motion for judgment. The parties stipulated that "[w]hen a house of worship in good faith speaks to its congregation, through its 
customary channels of communication on matters of faith in connection with religious services, 
concerning electoral politics viewed through the lens of religious faith, it neither “participate[s]” 
nor “intervene[s]” in a “political campaign,” within the ordinary meaning of those words." Under this interpretation, "communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment." 

Given this understanding of the Johnson Amendment, the parties asked the court to "enjoin[] Defendants as well as their successors, agents, and employees, from enforcing the Johnson Amendment against Plaintiff Churches based on speech by a house of worship to its congregation in connection with religious services through its customary channels of communication on matters of faith, concerning electoral politics viewed through the lens of religious faith." On July 8, the court stayed all deadlines in the case while it reviewed the proposed order.  

On July 10, Americans United for Separation of Church and State (Americans United) filed a motion to intervene in the case as a defendant. Americans United claimed that it had a legal interest in ensuring equal treatment between religious nonprofits and secular nonprofits. Americans United argued that under the proposed judgment, houses of worship could share their political views, while "secular nonprofits like Americans United will remain unable to endorse or oppose political candidates through their own channels of communication." Americans United argued that its interests in the litigation would be adversely affected if the proposed settlement were adopted. Therefore, Americans United asked for permission to intervene, or in the alternative, to at least be allowed to file an amicus brief. On July 17, Judge Barker granted the request to file an amicus brief opposing the proposed consent judgment. 

On July 25, Americans United submitted their amicus curiae brief. Among other issues, Americans United raised concerns that the consent judgment would lead to unequal treatment of non-profit organizations under the Johnson Amendment, creating a carve-out for religious 501(c)(3) organizations speaking within their houses of worship, but not secular organizations. Oral argument on the consent judgment and on American United's ability to intervene took place on November 25.

On March 31, 2026, the court dismissed this case for lack of subject jurisdiction. In an order, it determined it lacked subject-matter jurisdiction to hear the case because the Tax Anti-Injunction Act and the Declaratory Judgment Act prevent judges from blocking the assessment or collection of federal taxes. The judge ruled that the parties’ mutual desire for a consent judgment could not bypass these statutory limits on judicial power. Ultimately, the court concluded that the plaintiffs must pursue alternative legal avenues, such as a tax refund suit or a specific declaratory action in the District of Columbia, rather than seeking a broad injunction. The court issued final judgment dismissing the case the same day. 2026 WL 884020.

Summary Authors

Jeremiah Price (7/17/2025)

Jack Moore (11/18/2025)

Sofia Yoder (4/5/2026)

People

For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/69105317/parties/national-religious-broadcasters-v-bessent/


Judge(s)

Barker, J. Campbell (Texas)

Attorney for Plaintiff
Attorney for Defendant

Blacker, Jonathan L (Texas)

Expert/Monitor/Master/Other

Brewer, J. Mark (Texas)

Cortman, David Andrew (Texas)

Dickerson, Allen J (Texas)

Documents in the Clearinghouse

Documents in this case
1

6:24-cv-00311

Complaint for Declaratory Relief

Aug. 28, 2024

Aug. 28, 2024

Complaint
20

6:24-cv-00311

First Amended Complaint for Declaratory Relief

Feb. 21, 2025

Feb. 21, 2025

Complaint
30

6:24-cv-00311

United States' Answer to Plaintiffs; First Amended Complaint for Declaratory Relief

National Religious Boradcasters v. Werfel

May 22, 2025

May 22, 2025

Complaint
37

6:24-cv-00311

Proposed Intervenor's Opposed Motion to Intervene as Defendant or, In the Alternative, Unopposed Motion for Leave to File as Amicus Curiae

National Religious Broadcasters v. Long

July 10, 2025

July 10, 2025

Pleading / Motion / Brief
37

6:24-cv-00311

Proposed Intervenor's Opposed Motion to Intervene as Defendant or, in the Alternative, unopposed Motion to Leave to File as Amicus Curiae

National Religious Broadcasters v. Long

July 10, 2025

July 10, 2025

Pleading / Motion / Brief
37

6:24-cv-00311

Proposed Intervenor's Opposed Motion to Intervene as Defendant or, In The Alternative, Unopposed Motion for Leave to File as Amicus Curiae

National Religious Broadcasters v. Long

July 10, 2025

July 10, 2025

Pleading / Motion / Brief
43

6:24-cv-00311

Plaintiff's Brief in Opposition to Proposed Intervenor's Motion to Intervene as a Defendant

July 18, 2025

July 18, 2025

Pleading / Motion / Brief
106

6:24-cv-00311

Opinion and Order

National Religious Broadcasters et al. v. Bessent et al.

March 31, 2026

March 31, 2026

Order/Opinion

2026 WL 884020

Docket

See docket on RECAP: https://www.courtlistener.com/docket/69105317/national-religious-broadcasters-v-bessent/

Last updated July 22, 2026, 4:10 a.m.

ECF Number Date Description Link
1 Aug. 28, 2024

COMPLAINT FOR DECLARATORY RELIEF against The Internal Revenue Service, Danny Werfel ( Filing fee $ 405 receipt number ATXEDC-10325031.), filed by National Religious Broadcasters, Intercessors for America, First Baptist Church Waskom, Sand Springs Church. (Attachments: # 1 Civil Cover Sheet)(Stinson, Andrew) (Entered: 08/28/2024)

1 Civil Cover Sheet

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Clearinghouse
2 Aug. 28, 2024

SUMMONS Issued as to The Internal Revenue Service and Danny Werfel. (Attachments: # 1 Summons)(ndc) (Entered: 08/28/2024)

1 Summons

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3 Aug. 29, 2024

ORDER REGULATING PRACTICE (gsm) (Entered: 08/29/2024)

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Aug. 29, 2024

Add and Terminate Judges

Aug. 29, 2024

District Judge J. Campbell Barker added. (gsm)

4 Aug. 30, 2024

Fed. R. Civ. P. 7.1(a)(1) Disclosure Statement filed by First Baptist Church Waskom, Intercessors for America, National Religious Broadcasters, Sand Springs Church (Stinson, Andrew) (Entered: 08/30/2024)

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5 Sept. 5, 2024

FIRST NOTICE of Attorney Appearance by Michael Paul Farris on behalf of All Plaintiffs (Farris, Michael) (Entered: 09/05/2024)

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6 Sept. 11, 2024

NOTICE of Attorney Appearance - Pro Hac Vice by Rita Peters on behalf of All Plaintiffs. Filing fee $ 100, receipt number ATXEDC-10352041. (Peters, Rita) (Entered: 09/11/2024)

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7 Sept. 23, 2024

SUMMONS Returned Executed by National Religious Broadcasters, Intercessors for America, First Baptist Church Waskom, Sand Springs Church. The Internal Revenue Service served on 9/9/2024. (Stinson, Andrew) (Entered: 09/23/2024)

RECAP
8 Oct. 21, 2024

UNOPPOSED MOTION for Extension of Time to File Answer by The Internal Revenue Service, Danny Werfel. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 10/21/2024)

RECAP
9 Nov. 4, 2024

ORDER granting 8 Motion for Extension of Time to Answer. The new deadline to answer or otherwise respond to the complaint shall be December 23, 2024. Signed by District Judge J. Campbell Barker on 11/4/2024. (ndc) (Entered: 11/04/2024)

RECAP
10 Dec. 5, 2024

NOTICE of Change of Address by Eduardo Mendoza. (E-filers are reminded that they must also use their PACER account to submit an address change to the NextGen ECF system.) (Mendoza, Eduardo) (Entered: 12/05/2024)

RECAP
11 Dec. 17, 2024

UNOPPOSED MOTION for Leave to File Excess Pages by Danny Werfel, The Internal Revenue Service. (Attachments: # 1 Proposed Order)(Mendoza, Eduardo) (Entered: 12/17/2024)

1 Proposed Order

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12 Dec. 19, 2024

ORDER granting 11 Motion for Leave to File Excess Pages. Signed by District Judge J. Campbell Barker on 12/19/2024. (gsm) (Entered: 12/19/2024)

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13 Dec. 23, 2024

MOTION to Dismiss Pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6) by Danny Werfel, The Internal Revenue Service. (Attachments: # 1 Proposed Order)(Mendoza, Eduardo) (Entered: 12/23/2024)

1 Proposed Order

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14 Dec. 30, 2024

MOTION for Extension of Time to File Response/Reply as to 13 MOTION to Dismiss Pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6) by National Religious Broadcasters, Sand Springs Church, First Baptist Church Waskom, Intercessors for America. (Attachments: # 1 Proposed Order)(Farris, Michael) (Entered: 12/30/2024)

1 Proposed Order

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15 Jan. 3, 2025

ORAL ORDER: Plaintiffs' Doc. 14 MOTION for Extension of Time to File Response/Reply to Defendants' Motion to Dismiss Doc. 13 is granted. The new deadline to respond/reply shall be February 21, 2025. Ordered by District Judge J. Campbell Barker on 1/3/2025. (ndc) (Entered: 01/03/2025)

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Jan. 3, 2025

Order on Motion for Extension of Time to File Response/Reply

16 Jan. 27, 2025

NOTICE of Attorney Appearance by David A Kallman on behalf of All Plaintiffs (Kallman, David) (Entered: 01/27/2025)

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17 Jan. 27, 2025

NOTICE of Attorney Appearance by Stephen Kallman on behalf of All Plaintiffs (Kallman, Stephen) (Entered: 01/27/2025)

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18 Feb. 19, 2025

FIRST MOTION to Amend/Correct 1 Complaint, by All Plaintiffs. (Attachments: # 1 Proposed Order, # 2 Exhibit)(Farris, Michael) (Entered: 02/19/2025)

1 Proposed Order

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2 Exhibit

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19 Feb. 21, 2025

ORDER denying 13 Motion to Dismiss; granting 18 Motion to Amend. Plaintiffs are directed to file the amended complaint as a separate docket entry. The court also adopts the parties' agreed schedule for responses and briefing. Signed by District Judge J. Campbell Barker on 2/21/2025. (ndc) (Entered: 02/21/2025)

RECAP
20 Feb. 21, 2025

FIRST AMENDED COMPLAINT against The Internal Revenue Service, Danny Werfel, filed by Intercessors for America, National Religious Broadcasters, First Baptist Church Waskom, Sand Springs Church.(Farris, Michael) (Entered: 02/21/2025)

Clearinghouse
21 March 12, 2025

UNOPPOSED MOTION to Withdraw as Attorney by Danny Werfel, The Internal Revenue Service. (Attachments: # 1 Proposed Order)(Mendoza, Eduardo) (Entered: 03/12/2025)

1 Proposed Order

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22 March 19, 2025

ORDER granting 21 Motion to Withdraw Attorney Eduardo Mendoza. Signed by District Judge J. Campbell Barker on 3/19/2025. (ndc) (Entered: 03/19/2025)

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23 April 21, 2025

FIRST MOTION for Partial Summary Judgment by First Baptist Church Waskom, Intercessors for America, National Religious Broadcasters, Sand Springs Church. (Attachments: # 1 Proposed Order)(Farris, Michael) (Entered: 04/21/2025)

1 Proposed Order

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24 April 22, 2025

UNOPPOSED MOTION for Extension of Time to File Response/Reply as to 23 FIRST MOTION for Partial Summary Judgment by The Internal Revenue Service. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 04/22/2025)

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25 April 22, 2025

UNOPPOSED MOTION for Extension of Time to File Answer re 20 Amended Complaint by The Internal Revenue Service. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 04/22/2025)

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26 April 23, 2025

ORAL ORDER: Defendants' 24 unopposed motion for an extension of time to respond to plaintiffs' 23 motion for partial summary judgment is granted. Any such response shall be due on June 5, 2025. Ordered by District Judge J. Campbell Barker on 4/23/2025. (ndc) (Entered: 04/23/2025)

RECAP
April 23, 2025

Order on Motion for Extension of Time to File Response/Reply

27 April 25, 2025

ORDER granting 25 Motion for extension of time and amending briefing schedule. Defendants shall answer or otherwise respond to the amended complaint no later than 5/22/2025. By 5/23/2025, the parties shall inform the court as to whether a hearing on certain motions is desired. Signed by District Judge J. Campbell Barker on 4/25/2025. (ndc) (Entered: 04/25/2025)

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28 April 29, 2025

FIRST MOTION for Request for Oral Argument by All Plaintiffs. (Farris, Michael) (Entered: 04/29/2025)

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29 May 5, 2025

RESPONSE to 27 Order on Motion for Extension of Time to Answer, Plaintiffs' Request for Oral Argument filed by First Baptist Church Waskom, Intercessors for America, National Religious Broadcasters, Sand Springs Church. (Stinson, Andrew) (Entered: 05/05/2025)

RECAP
30 May 22, 2025

ANSWER to 20 Amended Complaint by The Internal Revenue Service, Danny Werfel.(Blacker, Jonathan) (Entered: 05/22/2025)

Clearinghouse
31 May 27, 2025

UNOPPOSED MOTION for Extension of Time to File Response/Reply as to 23 FIRST MOTION for Partial Summary Judgment by The Internal Revenue Service, Danny Werfel. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 05/27/2025)

1 Proposed Order

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RECAP
32 June 2, 2025

ORAL ORDER: Defendants' 31 unopposed motion for an extension of time to respond to plaintiffs' 23 motion for partial summary judgment is granted. Any such response shall be due on July 7, 2025. Ordered by District Judge J. Campbell Barker on 6/2/2025. (ndc) (Entered: 06/02/2025)

RECAP
June 2, 2025

Order on Motion for Extension of Time to File Response/Reply

33 July 6, 2025

UNOPPOSED MOTION for Extension of Time to File Response/Reply as to 23 FIRST MOTION for Partial Summary Judgment by The Internal Revenue Service, Danny Werfel. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 07/06/2025)

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34 July 7, 2025

JOINT MOTION to Stay All Deadlines and Notice of Settlement by The Internal Revenue Service, Danny Werfel. (Blacker, Jonathan) (Entered: 07/07/2025)

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35 July 7, 2025

JOINT MOTION Order for Entry of Consent Judgment by The Internal Revenue Service, Danny Werfel. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 07/07/2025)

1 Proposed Order

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36 July 8, 2025

ORDER granting 34 joint motion to stay and denying as moot 33 unopposed motion for extension of time to respond. All deadlines in this case are stayed pending this court's review of the proposed consent judgment. Signed by District Judge J. Campbell Barker on 7/8/2025. (ndc) (Entered: 07/08/2025)

RECAP
37 July 10, 2025

OPPOSED MOTION to Intervene as Defendant, or, in the Alternative, Unopposed Motion for Leave to File as Amicus Curiae by Americans United for Separation of Church and State. (Attachments: # 1 Affidavit/Declaration Declaration of Rob Boston in Support of Motion, # 2 Proposed Order)(Woodward, Martin) (Entered: 07/10/2025)

1 Affidavit/Declaration Declaration of Rob Boston in Support of Motion

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2 Proposed Order

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Clearinghouse
38 July 10, 2025

Intervenor-Defendant's ANSWER to 20 Amended Complaint by Americans United for Separation of Church and State.(Woodward, Martin) (Entered: 07/10/2025)

RECAP
39 July 10, 2025

Fed. R. Civ. P. 7.1(a)(1) Disclosure Statement filed by Americans United for Separation of Church and State (Woodward, Martin) (Entered: 07/10/2025)

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40 July 11, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Alexandra Zaretsky on behalf of Americans United for Separation of Church and State. Filing fee $ 100, receipt number ATXEDC-10955237. (Zaretsky, Alexandra) (Entered: 07/11/2025)

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41 July 14, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Jessica Zalph on behalf of Americans United for Separation of Church and State. Filing fee $ 100, receipt number ATXEDC-10956408. (Zalph, Jessica) (Entered: 07/14/2025)

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42 July 17, 2025

ORDER granting 37 Motion for leave to file an amicus curiae brief opposing the proposed consent judgment. Signed by District Judge J. Campbell Barker on 7/17/2025. (gsm) (Entered: 07/17/2025)

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43 July 18, 2025

FIRST RESPONSE in Opposition re 37 OPPOSED MOTION to Intervene as Defendant, or, in the Alternative, Unopposed Motion for Leave to File as Amicus Curiae filed by Americans United for Separation of Church and State, First Baptist Church Waskom, Intercessors for America, National Religious Broadcasters, Sand Springs Church. (Farris, Michael) (Additional attachment(s) added on 7/18/2025: # 1 Proposed Order) (kcv). (Entered: 07/18/2025)

1 Proposed Order

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Clearinghouse
44 July 21, 2025

UNOPPOSED MOTION Consolidate Reply Briefing, UNOPPOSED MOTION for Leave to File Excess Pages by Americans United for Separation of Church and State. (Attachments: # 1 Proposed Order)(Zaretsky, Alexandra) (Entered: 07/21/2025)

1 Proposed Order

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45 July 22, 2025

ORAL ORDER: The 44 Unopposed Motion to Consolidate Reply Briefing is granted. The consolidated reply may be up 10 pages long and is due no later than one week after Defendants' forthcoming response to the 37 Opposed Motion to Intervene, if any. Ordered by District Judge J. Campbell Barker on 7/22/2025. (ndc) (Entered: 07/22/2025)

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July 22, 2025

Order on Motion for Leave to File Excess Pages AND Order on Motion for Miscellaneous Relief

46 July 24, 2025

RESPONSE in Opposition re 37 OPPOSED MOTION to Intervene as Defendant, or, in the Alternative, Unopposed Motion for Leave to File as Amicus Curiae filed by The Internal Revenue Service, Danny Werfel. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 07/24/2025)

1 Proposed Order

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47 July 25, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Rebecca Markert on behalf of Americans United for Separation of Church and State. Filing fee $ 100, receipt number ATXEDC-10983542. (Markert, Rebecca) (Entered: 07/25/2025)

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48 July 25, 2025

MOTION Brief of Amicus Curiae Americans United For Separation of Church and State in Opposition to Joint Motion for Entry of Consent Judgment by Americans United for Separation of Church and State. (Zaretsky, Alexandra) (Entered: 07/25/2025)

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49 July 31, 2025

AGREED MOTION for Leave to File Respond to Amicus Curiae Brief by First Baptist Church Waskom, Intercessors for America, National Religious Broadcasters, Sand Springs Church. (Attachments: # 1 Proposed Order)(Stinson, Andrew) (Entered: 07/31/2025)

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50 July 31, 2025

FIRST REPLY to Response re 37 OPPOSED MOTION to Intervene as Defendant, or, in the Alternative, Unopposed Motion for Leave to File as Amicus Curiae filed by Americans United for Separation of Church and State. (Zaretsky, Alexandra) (Entered: 07/31/2025)

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51 July 31, 2025

OPPOSED MOTION for Leave to File Amicus Brief by Campaign Legal Center. (Attachments: # 1 Exhibit Proposed Brief of Amici Curiae Campaign Legal Center, Public Citizen, and Common Cause Opposing the Parties' Joint Motion for Entry of Consent Judgment)(Szilagyi, Heather) (Entered: 07/31/2025)

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52 Aug. 1, 2025

FIRST RESPONSE in Opposition re 51 OPPOSED MOTION for Leave to File Amicus Brief filed by First Baptist Church Waskom, Intercessors for America, National Religious Broadcasters, Sand Springs Church. (Farris, Michael) (Entered: 08/01/2025)

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53 Aug. 1, 2025

ORDER granting 51 OPPOSED MOTION for Leave to File Amicus Brief and granting 49 AGREED MOTION for Leave to File Response to Amicus Curiae Brief. Signed by District Judge J. Campbell Barker on 8/1/2025. (ndc) (Entered: 08/01/2025)

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54 Aug. 4, 2025

BRIEF filed Brief of Amici Curiae Campaign Legal Center, Public Citizen, and Common Cause by Campaign Legal Center. (Szilagyi, Heather) (Entered: 08/04/2025)

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55 Aug. 4, 2025

UNOPPOSED MOTION for Leave to File Brief as Amicus Curiae by Cornerstone Chapel, First Baptist Church of Dallas. (Attachments: # 1 Proposed Order)(Tucker, Ryan) (Additional attachment(s) added on 8/6/2025: # 2 Corrected Proposed Order) (gsm). (Entered: 08/04/2025)

1 Proposed Order

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56 Aug. 5, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Sejal Jhaveri on behalf of Campaign Legal Center. Filing fee $ 100, receipt number ATXEDC-11004592. (Jhaveri, Sejal) (Entered: 08/05/2025)

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57 Aug. 5, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Adav Noti on behalf of Campaign Legal Center. Filing fee $ 100, receipt number ATXEDC-11004628. (Noti, Adav) (Entered: 08/05/2025)

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58 Aug. 5, 2025

UNOPPOSED MOTION for Leave to File Brief Amicus Curiae by America's Future, Orthodox Church Mission Fund of Texas, Orthodox Church Mission Fund of Houston, Texas, Conservative Legal Defense and Education Fund. (Attachments: # 1 Proposed Order)(Brewer, J. Mark) (Entered: 08/05/2025)

1 Proposed Order

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59 Aug. 5, 2025

UNOPPOSED MOTION for Leave to File Brief as amici curiae by Institute for Free Speech and Bradley A. Smith. (Attachments: # 1 Proposed Order Proposed order granting motion leave to file)(Yeates, Owen) (Entered: 08/05/2025)

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60 Aug. 5, 2025

UNOPPOSED MOTION for Leave to File an Amicus Curiae Brief by Students and Academics for Free Expression, Speech, and Political Action in Campus Education, Inc.. (Attachments: # 1 Proposed Order)(Hooper, Rachel) (Additional attachment(s) added on 8/6/2025: # 2 Corrected Proposed Order) (gsm). (Entered: 08/05/2025)

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61 Aug. 5, 2025

Amicus Curiae APPEARANCE entered by Hiram Stanley Sasser, III on behalf of First Liberty Insitute. (Sasser, Hiram) (Entered: 08/05/2025)

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62 Aug. 5, 2025

Amicus Curiae APPEARANCE entered by Jeremiah Grant Dys on behalf of First Liberty Insitute. (Dys, Jeremiah) (Entered: 08/05/2025)

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63 Aug. 5, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Allen J Dickerson on behalf of Students and Academics for Free Expression, Speech, and Political Action in Campus Education, Inc.. Filing fee $ 100, receipt number ATXEDC-11006638. (Dickerson, Allen) (Entered: 08/05/2025)

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64 Aug. 5, 2025

Amicus Curiae APPEARANCE entered by Jeffrey Carl Mateer on behalf of First Liberty Insitute. (Mateer, Jeffrey) (Entered: 08/05/2025)

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65 Aug. 5, 2025

Amicus Curiae APPEARANCE entered by David Jonathan Hacker on behalf of First Liberty Insitute. (Hacker, David) (Entered: 08/05/2025)

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66 Aug. 5, 2025

UNOPPOSED MOTION for Leave to File Amicus Brief by First Liberty Insitute. (Dys, Jeremiah) (Additional attachment(s) added on 8/6/2025: # 1 Proposed Order) (gsm). (Entered: 08/05/2025)

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67 Aug. 5, 2025

Amicus BRIEF filed by First Liberty Insitute. (Attachments: # 1 Exhibit Exhib A Letter-IRS to GSL, # 2 Exhibit Exhib B Letter-IRS to New Way, # 3 Exhibit Exhib C Letter-IRS to CE)(Dys, Jeremiah) Modified on 8/6/2025 (jbe). (Entered: 08/05/2025)

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68 Aug. 5, 2025

UNOPPOSED MOTION for Leave to File Amicus Brief by Liberty Counsel. (Attachments: # 1 Proposed Order Granting Leave to File Amicus Brief)(Staver, Mat) (Additional attachment(s) added on 8/6/2025: # 2 Corrected Proposed Order) (gsm). (Entered: 08/05/2025)

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69 Aug. 5, 2025

NOTICE of Attorney Appearance by Owen Dennis Yeates on behalf of Institute for Free Speech and Bradley A. Smith (Yeates, Owen) (Entered: 08/05/2025)

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70 Aug. 6, 2025

NOTICE of Attorney Appearance by Ryan Nathan Gardner on behalf of First Liberty Insitute (Gardner, Ryan) (Entered: 08/06/2025)

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71 Aug. 7, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Kevin P. Hancock on behalf of Campaign Legal Center. Filing fee $ 100, receipt number ATXEDC-11010270. (Hancock, Kevin) (Entered: 08/07/2025)

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72 Aug. 7, 2025

ORDER granting 66 unopposed motion for leave to file an amicus brief filed by First Liberty Insitute, granting 60 unopposed motion for leave to file an amicus brief filed by Students and Academics for Free Expression, Speech, and Political Action in Campus Education, Inc., granting 55 unopposed motion for leave to file amicus brief filed by First Baptist Church of Dallas, Cornerstone Chapel, granting 58 unopposed motion for leave to file amicus brief filed by Conservative Legal Defense and Education Fund, Orthodox Church Mission Fund of Texas, America's Future, Orthodox Church Mission Fund of Houston, Texas, granting 68 unopposed motion for leave to file amicus brief filed by Liberty Counsel, granting 59 unopposed motion for leave to file amicus brief filed by Institute for Free Speech and Bradley A. Smith. The parties and Americans United for Separation of Church and State, whose motion for intervention is pending 37, may respond to any amicus by August 15, 2025. Signed by District Judge J. Campbell Barker on 8/7/2025. (ndc) (Entered: 08/07/2025)

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73 Aug. 7, 2025

NOTICE of Attorney Appearance - Pro Hac Vice by Mark Lippelmann on behalf of Cornerstone Chapel, First Baptist Church of Dallas. Filing fee $ 100, receipt number ATXEDC-11011650. (Lippelmann, Mark) (Entered: 08/07/2025)

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74 Aug. 7, 2025

NOTICE of Attorney Appearance by David Andrew Cortman on behalf of Cornerstone Chapel, First Baptist Church of Dallas (Cortman, David) (Entered: 08/07/2025)

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75 Aug. 7, 2025

NOTICE of Attorney Appearance by Ryan J Tucker on behalf of Cornerstone Chapel, First Baptist Church of Dallas (Tucker, Ryan) (Entered: 08/07/2025)

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76 Aug. 11, 2025

BRIEF of Amicus Curiae filed by Liberty Counsel. (Attachments: # 1 Exhibit A - Commission Report)(Staver, Mat) Modified on 8/13/2025 (gsm). (Entered: 08/11/2025)

1 Exhibit A - Commission Report

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77 Aug. 11, 2025

BRIEF filed as Amicus Curiae by Cornerstone Chapel, First Baptist Church of Dallas. (Tucker, Ryan) (Entered: 08/11/2025)

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78 Aug. 11, 2025

BRIEF filed as Amicus Curiae by America's Future, Conservative Legal Defense and Education Fund, Orthodox Church Mission Fund of Houston, Texas, Orthodox Church Mission Fund of Texas. (Brewer, J. Mark) (Entered: 08/11/2025)

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79 Aug. 11, 2025

BRIEF filed as amici curiae by Institute for Free Speech and Bradley A. Smith. (Yeates, Owen) (Entered: 08/11/2025)

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80 Aug. 11, 2025

Brief of Amicus Curiae in Support re 35 JOINT MOTION Order for Entry of Consent Judgment by Amicus Curiae SAFE SPACE filed by Students and Academics for Free Expression, Speech, and Political Action in Campus Education, Inc. . (Hooper, Rachel) Modified on 8/13/2025 (gsm). (Entered: 08/11/2025)

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81 Aug. 14, 2025

ORAL ORDER: The court has received inquiries about page limits. The parties and all amicus curiae may consult E.D. Tex. Local Rule CV-7(a)(1) to determine page limits for briefing on the motion to enter a consent judgment. That rule imposes a 30-page limit. Pages beyond that limit will be disregarded by the court. Any response remains due on August 15, 2025. Ordered by District Judge J. Campbell Barker on 8/14/2025. (ndc) (Entered: 08/14/2025)

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Aug. 14, 2025

Oral Order

82 Aug. 15, 2025

RESPONSE in Opposition re 35 JOINT MOTION Order for Entry of Consent Judgment filed by Americans United for Separation of Church and State. (Zaretsky, Alexandra) (Entered: 08/15/2025)

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83 Aug. 15, 2025

FIRST BRIEF filed in Response to Americans United for Separation of Church and State and Campaign Legal Center by National Religious Broadcasters. (Farris, Michael) (Entered: 08/15/2025)

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84 Aug. 15, 2025

RESPONSE re 48 MOTION Brief of Amicus Curiae Americans United For Separation of Church and State in Opposition to Joint Motion for Entry of Consent Judgment and RESPONSE re Brief of Amici Curiae Campaign Legal Center, Public Citizen, and Common Cause filed by The Internal Revenue Service, Danny Werfel. (Blacker, Jonathan) (Entered: 08/15/2025)

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85 Sept. 22, 2025

ORDER Setting Hearing on Motions: 37 Motion to Intervene and 35 Joint Motion for Order for Entry of Consent Judgment. Motion Hearing set for 11/7/2025 at 10:00 AM Eastern in the Howard T. Markey National Courts Building, 717 Madison Place NW, Washington, DC, 20439 in Courtroom 4 before District Judge J. Campbell Barker. Signed by District Judge J. Campbell Barker on 9/22/2025. (ndc) (Entered: 09/22/2025)

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86 Oct. 8, 2025

**Please disregard. Filed in error.** Modified on 10/9/2025 (jbe). (Entered: 10/09/2025)

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87 Oct. 15, 2025

FIRST SUR-REPLY to Reply to Response re 35 JOINT MOTION Order for Entry of Consent Judgment filed by National Religious Broadcasters. (Farris, Michael) (Entered: 10/15/2025)

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88 Oct. 17, 2025

UNOPPOSED MOTION to Stay (United States' Unopposed Motion for a Stay of Hearing Set for November 7, 2025, and Other Deadlines in Light of Lapse of Appropriations) by The Internal Revenue Service. (Attachments: # 1 Proposed Order)(Blacker, Jonathan) (Entered: 10/17/2025)

1 Proposed Order

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89 Oct. 17, 2025

ORDER denying 88 Motion to Stay. Signed by District Judge J. Campbell Barker on 10/17/2025. (ndc) (Entered: 10/17/2025)

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90 Oct. 22, 2025

ORDER: The hearing set for November 7, 2025, at 10:00 am on the joint motion for order of entry of consent judgment 35 and the motion to intervene 37 is canceled. Signed by District Judge J. Campbell Barker on 10/22/2025. (ndc) (Entered: 10/22/2025)

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91 Oct. 29, 2025

ORDER Setting Hearing on Motions: 37 Opposed Motion to Intervene and 35 Joint Motion for Entry of Consent Judgment. Motion Hearing set for 11/25/2025 at 10:00 AM before District Judge J. Campbell Barker in the Earle Cabell Federal Building, 1100 Commerce St., Dallas, Texas 75242. Signed by District Judge J. Campbell Barker on 10/29/2025. (ndc) (Entered: 10/29/2025)

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92 Oct. 30, 2025

MOTION Remote Hearing by Americans United for Separation of Church and State. (Attachments: # 1 Proposed Order)(Zaretsky, Alexandra) (Entered: 10/30/2025)

1 Proposed Order

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93 Nov. 3, 2025

FIRST RESPONSE in Opposition re 92 MOTION Remote Hearing filed by National Religious Broadcasters. (Attachments: # 1 Proposed Order)(Farris, Michael) (Entered: 11/03/2025)

1 Proposed Order

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Case Details

State / Territory:

Texas

Case Type(s):

Speech and Religious Freedom

Special Collection(s):

Trump Administration 2.0: Litigation and Investigations Involving the Government

Key Dates

Filing Date: Aug. 28, 2024

Case Ongoing: Yes

Plaintiffs

Plaintiff Description:

Two non-profit religious organizations and two churches.

Plaintiff Type(s):

Non-profit religious organization

Private Plaintiff

Public Interest Lawyer: No

Filed Pro Se: No

Class Action Sought: No

Class Action Outcome: Not sought

Defendants

Federal

Internal Revenue Service

Defendant Type(s):

Jurisdiction-wide

Case Details

Causes of Action:

Declaratory Judgment Act, 28 U.S.C. § 2201

Constitutional Clause(s):

Due Process

Equal Protection

Freedom of speech/association

Free Exercise Clause

Other Dockets:

Eastern District of Texas 6:24-cv-00311

Available Documents:

Complaint (any)

Trial Court Docket

Outcome

Prevailing Party: Defendant

Relief Granted:

None

Source of Relief:

None

Issues

Discrimination Basis:

Religion discrimination

Affected Religion(s):

Catholicism

Christianity

Recommended Citation