ELUS COENS INTERNATIONAL BARRISTERS AT LAW

TOP OF THE PYRAMID GROUP AND SUBSIDIARY ORGANIZATIONS OWNED BY THE WORLDWIDE HERMETIC ORDER OF ELUS COENS KNIGHTS TEMPLAR RELIGIOUS TRUST

PROSPERA CARRIBEAN

🛡️ Statement of Ecclesiastical Sovereignty & IRS Non-Submission

Top of the Pyramid Group, the governing body of One Christ Temple Church and the Hermetic Order of Elus Coens, hereby affirms its status as a religious institution based overseas under the full protection of the First Amendment to the United States Constitution. As such, it is not subject to oversight, audit, or compulsory interaction with the Internal Revenue Service (IRS).

This position is supported by:

The Church Audit Procedures Act (IRC §7611), which strictly limits IRS authority to initiate inquiries or examinations of churches.
- The IRS may not audit a church without written, credible evidence and reasonable belief from a high-ranking Treasury official that the church may not qualify for tax exemption or is engaged in taxable activity2.
- Even then, the IRS must issue a formal Church Tax Inquiry Notice, followed by a multi-step process that respects ecclesiastical autonomy.
Constitutional Protections:
- The Free Exercise Clause prohibits government interference in religious practice.
- The Establishment Clause forbids entanglement between church and state.
- Together, these clauses enshrine the absolute right of churches to operate independently, including in matters of finance, governance, and ceremonial commerce.
Filing Exemption:
- Churches are not required to file Form 1023 to obtain 501(c)(3) status, nor are they obligated to file annual Form 990 returns.
- The IRS itself acknowledges that churches are automatically tax-exempt and not subject to routine filing or reporting requirements.

Top of the Pyramid Group, as a faith-rooted ceremonial enterprise, engages in legal commerce as an extension of its religious mission. All revenues, assets, and operations are sacramentally pledged to the elevation of sacred institutions and planetary transformation. As such:

We do not file, report, or submit to the Internal Revenue Service. We do not recognize its jurisdiction over our ecclesiastical affairs. We do not consent to audit, inquiry, or oversight.

This declaration shall serve as a public affirmation of religious sovereignty, and may be cited in any legal, diplomatic, or ceremonial context where jurisdictional clarity is required.

Respectfully affirmed, Rev. Robert Caldwell Robertson III, Esq. CEO & Ceremonial Director Top of the Pyramid Group