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MADISON, WIS.

A federal lawsuit filed by a group representing atheists argues that the Internal Revenue Service is violating the U.S. Constitution by allowing tax-exempt churches and religious groups to conduct political campaigns.

The Freedom from Religion Foundation argues in its lawsuit filed Wednesday in U.S. District Court that the IRS is not enforcing the federal tax code, which prohibits taxexempt religious organizations from electioneering.

Not enforcing it is a violation of the establishment clause of the First Amendment and a violation of equal protection rights because the same treatment is not provided to other tax-exempt organizations, the lawsuit contends.

It asks the IRS to initiate action against any religious organizations believed to be violating the restrictions.

A spokesman for the IRS in Wisconsin declined comment. Russell Renwicks, a manager in the IRS Mid-Atlantic region, said in October the agency had suspended audits of churches suspected of breaching federal restrictions on political activity.



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