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exhausted its administrative remedies, petitioner challenged
respondent’s determination by timely filing a petition for a
declaratory judgment pursuant to section 7428(a). The
administrative record was submitted to the Court by joint motion
pursuant to Rules 122 and 217(b). For purposes of the instant
proceeding, the facts and representations contained in the
administrative record are accepted as true and are incorporated
herein by reference. The sole issue to be decided is whether
petitioner qualifies for tax exemption as an organization
described in section 501(c)(3).
Background
On or about August 16, 2001, petitioner filed a Form 1023,
Application for Recognition of Exemption Under Section 501(c)(3)
of the Internal Revenue Code (Form 1023). In its Form 1023,
petitioner reported that it was organized as an association and
that it had an address in Hillsborough County, Florida.
In the Form 1023, petitioner reported that it was a school.
Petitioner’s Web site described petitioner as a “free school”
whereby education is provided via the Internet on how to obtain a
microloan; how to establish an IRA; how to obtain health care;
and how to “think about reality or other religions”. An article
on petitioner’s Web site entitled “Article of an Unincorporated,
1(...continued)
are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011