United States Bankruptcy Court on June 5, 1996

“ While questioning his legal status as a "taxpayer", the debtor has completely ignored the eligibility requirement of 11 U.S.C. 109 (e) which provides "only an individual with regular income . . . may be a debtor under chapter 13 of this title". In his own filings which were signed under a declaration under penalty of perjury that the information provided is true and correct, the debtor claimed he had no income. Thus, he should clearly be ineligible to be a debtor under chapter 13. ”

“ In the face of all of the foregoing, the debtor apparently maintains that as a minister of God everything he owns belongs to God and he is not subject to paying taxes to the United States on the money he receives for doing God's work. While in his correspondence to the IRS he denies being a tax protester., the evidence overwhelmingly establishes otherwise. ”

“ Hicks' testimony further established that the debtor makes regular payments on the mortgage and has in fact paid in advance on the mortgage. Typically, payments are made with third party checks made payable to the debtor and endorsed over to Mrs. Hicks. In February, 1995, the debtor paid $3,265.00 for the installation of central heating and air conditioning in the house. Additionally, the debtor has three children all of whom attend a private Christian school for which he and his wife pay approximately $4,800.00 per year in tuition and fees. ”