UNITED STATES COURT OF APPEALS April 9, 2024

Christopher M. Wolpert FOR THE TENTH CIRCUIT Clerk of Court _________________________________

GOD'S STOREHOUSE TOPEKA CHURCH,

Petitioner - Appellant,

v. No. 23-3063

UNITED STATES OF AMERICA,

Respondent - Appellee. _________________________________

Appeal from the United States District Court for the District of Kansas (D.C. No. 5:22-CV-04014-DDC-TJJ) _________________________________

Ryan A. Kriegshauser, Kriegshauser Ney Law Group, Olathe, Kansas, (Ryan K. Oberly and Meaghan Falkanger, Wagenmaker & Oberly, Chicago, Illinois, with him on the briefs) for Petitioner-Appellant.

Pooja A. Boisture, Attorney, Tax Division, Department of Justice, Washington, D.C., (Kate E. Brubacher, United States Attorney, Of Counsel; David A. Hubbert, Dep