BARNES, Circuit Judge.
Pastor Gordon L. Ginn, on behalf of the plaintiffs — the Church of the New Testament ("Church"), its "members and friends" — appeals the district court's dismissal of this action for lack of subject matter jurisdiction. We affirm.
FACTS
The Church, its pastor (Ginn), and its other "members and friends" are aggrieved by the fact that: (1) the Internal Revenue Service ("IRS") has failed to include the Church in...
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