Exhibit 436

National Religious Broadcasters v. Bessent, No. 6:24-cv-00311 (E.D. Tex.), Opinion and Order (ECF 106)

Exhibit 436 · Court opinion

National Religious Broadcasters v. Bessent, No. 6:24-cv-00311 (E.D. Tex.), Opinion and Order (ECF 106)

this case is dismissed without prejudice for lack of subject-matter jurisdiction.

Held the Tax Anti-Injunction Act and the tax bar in the Declaratory Judgment Act deprive the court of jurisdiction to enter the proposed relief, even by consent. Did not reach the merits. Plaintiffs filed a notice of appeal on 22 April 2026 (ECF 108). The order of 12 December 2025 (ECF 102) denied Americans United's motion to intervene and kept it as amicus.

Source: U.S. District Court, Eastern District of Texas (Judge J. Campbell Barker)
Date: 31 March 2026
Quoted from: Opinion, p. 9
Grade: Primary record
Document: https://storage.courtlistener.com/recap/gov.uscourts.txed.232590/gov.uscourts.txed.232590.106.0.pdf
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.8: Primary record On 7 July 2025 the IRS and the plaintiffs in National Religious Broadcasters v. Long jointly asked a federal court to declare that a house of worship speaking to its congregation through its customary channels on matters of faith, in connection with religious services, does not participate or intervene in a political campaign under 26 U.S.C. § 501(c)(3). On 31 March 2026 the court dismissed the case without prejudice for lack of subject-matter jurisdiction, without reaching the merits, and the plaintiffs noticed an appeal on 22 April 2026.