The Tax Court has ruled that the pastor of a church that he alone controlled must pay tax on about $180,000 of additional income that he could not prove was non-taxable, but is not liable for fraud penalties because the Internal Revenue Service did not prove he acted with fraudulent intent. Thomas S. Chambers incorporated a “corporation sole” under Utah law in 2003 and named himself “overseer” of Biblical Church. While living in Lancaster, PA, he conducted Sunday church services at the homes of congregants, and Wednesday bible study classes at his own home. He also led overseas evangelism trips as a member of the staff of e3 Partners. He maintained several bank accounts in the name of the...