Donald B. Tobin (Ohio State) has posted The IRS and All Saints Church: Tax Procedure in a Case about the Mixing of Religion and Politics on Election Law @ Moritz:

In my view, the IRS’s summons clearly meets the 4-part test. The IRS has a legitimate interest in ensuring that 501(c)(3) organizations comply with the statutory requirements. Its request is relevant for that purpose. The Commissioner does not have the relevant information, and the Commissioner appears to have complied with the statutory requirements. (I concede that All Saints Church could try to raise its First Amendment claim at the summons stage. As discussed later, I think the First Amendment argument is the weaker of All Saints Church’s two arguments).