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𓋴𓊪𓅂𓃭𓃭𓐍𓅱𓆑𓐍𓊪𓂋𓅱𓎢𓃭𓄿𓅓𓄿𓏏𓇋𓅱𓈖𓐍𓄿𓈖𓂧𓐍𓊪𓂋𓄿𓇋𓋴𓅂

𓇋𓈖𓆯𓅱𓎢𓄿𓏏𓇋𓅱𓈖𓐍𓏏𓅱𓐍𓏏𓉔𓅂𓐍𓎼𓅱𓂧𓋴:

𓅱𓐍𓅓𓇋𓎼𓉔𓏏𓇌𓐍𓂋𓄿,𓐍𓃭𓅱𓂋𓂧𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓋴𓅲𓈖,𓐍𓅱𓐍𓅃𓇋𓋴𓅂𓐍𓏏𓉔𓅱𓏏𓉔,𓐍𓈎𓅂𓅂𓊪𓅂𓂋𓐍𓅱𓆑𓐍𓈎𓈖𓅱𓅃𓃭𓅂𓂧𓎼𓅂,𓐍𓅱𓐍𓊪𓅱𓅃𓅂𓂋𓆑𓅲𓃭𓐍𓉔𓅱𓂋𓅲𓋴,𓐍𓄿𓆯𓅂𓈖𓎼𓅂𓂋𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓂋𓇋𓎼𓉔𓏏𓅂𓅱𓅲𓋴,𓐍𓉔𓅂𓄿𓂋𓐍𓅱𓅲𓂋𓐍𓎢𓄿𓃭𓃭𓐍𓄿𓈖𓂧𓐍𓃀𓅂𓄿𓂋𓐍𓅃𓇋𓏏𓈖𓅂𓋴𓋴𓐍𓏏𓅱𓐍𓏏𓉔𓇋𓋴𓐍𓊪𓂋𓅱𓎢𓃭𓄿𓅓𓄿𓏏𓇋𓅱𓈖𓏞

𓊪𓂋𓅱𓎢𓃭𓄿𓅓𓄿𓏏𓇋𓅱𓈖𓐍𓅱𓆑𓐍𓄿𓅓𓅂𓈖𓄿𓈖𓈎𓉔𓄿:

𓃀𓇌𓐍𓏏𓉔𓅂𓐍𓂧𓅂𓎢𓂋𓅂𓅂𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓎼𓅱𓂧𓋴𓐍𓄿𓈖𓂧𓐍𓏏𓉔𓅂𓐍𓅃𓇋𓃭𓃭𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓊪𓅂𓅱𓊪𓃭𓅂,𓐍𓅃𓅂𓐍𓊪𓂋𓅱𓎢𓃭𓄿𓇋𓅓𓐍𓄿𓅓𓅂𓈖𓄿𓈖𓈎𓉔𓄿,𓐍𓏏𓉔𓅂𓐍𓎢𓉔𓅱𓋴𓅂𓈖𓐍𓅱𓈖𓅂,𓐍𓄿𓋴𓐍𓊪𓉔𓄿𓂋𓄿𓅱𓉔𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓏏𓅃𓅱𓐍𓃭𓄿𓈖𓂧𓋴,𓐍𓂋𓅲𓃭𓅂𓂋𓐍𓅱𓆑𓐍𓅲𓊪𓊪𓅂𓂋𓐍𓄿𓈖𓂧𓐍𓃭𓅱𓅃𓅂𓂋𓐍𓅂𓎼𓇌𓊪𓏏𓏞𓐍𓉔𓇋𓋴𓐍𓉔𓅂𓄿𓂋𓏏𓐍𓇋𓋴𓐍𓊪𓅲𓂋𓅂,𓐍𓉔𓇋𓋴𓐍𓅓𓇋𓈖𓂧𓐍𓇋𓋴𓐍𓋴𓉔𓄿𓂋𓊪,𓐍𓉔𓇋𓋴𓐍𓋴𓏏𓂋𓅂𓈖𓎼𓏏𓉔𓐍𓅲𓈖𓅓𓄿𓏏𓎢𓉔𓅂𓂧𓏞

𓊪𓂋𓄿𓇋𓋴𓅂𓐍𓅱𓆑𓐍𓆯𓇋𓎢𓏏𓅱𓂋𓇌:

𓂋𓅂𓆓𓅱𓇋𓎢𓅂,𓐍𓅱𓐍𓅂𓎼𓇌𓊪𓏏,𓐍𓆑𓅱𓂋𓐍𓄿𓅓𓅂𓈖𓄿𓈖𓈎𓉔𓄿𓐍𓉔𓄿𓋴𓐍𓏏𓂋𓇋𓅲𓅓𓊪𓉔𓅂𓂧!𓐍𓅃𓇋𓏏𓉔𓐍𓏏𓉔𓅂𓐍𓎢𓅱𓅲𓂋𓄿𓎼𓅂𓐍𓅱𓆑𓐍𓄿𓐍𓃭𓇋𓅱𓈖𓐍𓄿𓈖𓂧𓐍𓏏𓉔𓅂𓐍𓅃𓇋𓋴𓂧𓅱𓅓𓐍𓅱𓆑𓐍𓏏𓉔𓅱𓏏𓉔,𓐍𓉔𓅂𓐍𓉔𓄿𓋴𓐍𓆯𓄿𓈖𓎡𓅲𓇋𓋴𓉔𓅂𓂧𓐍𓏏𓉔𓅂𓐍𓎢𓉔𓄿𓅱𓋴-𓃀𓂋𓇋𓈖𓎼𓅂𓂋,𓐍𓋴𓅂𓏏,𓐍𓎢𓄿𓋴𓏏𓇋𓈖𓎼𓐍𓉔𓇋𓅓𓐍𓇋𓈖𓏏𓅱𓐍𓏏𓉔𓅂𓐍𓄿𓃀𓇌𓋴𓋴,𓐍𓈖𓅂𓆯𓅂𓂋𓐍𓏏𓅱𓐍𓂋𓇋𓋴𓅂𓐍𓄿𓎼𓄿𓇋𓈖𓏞

𓂧𓅂𓋴𓏏𓂋𓅲𓎢𓏏𓇋𓅱𓈖𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓏏𓅂𓅓𓊪𓃭𓅂𓐍𓅱𓆑𓐍𓋴𓅂𓏏:

𓃀𓅂𓉔𓅱𓃭𓂧𓐍𓏏𓉔𓅂𓐍𓂋𓅲𓇋𓈖𓋴𓐍𓅱𓆑𓐍𓏏𓉔𓅂𓐍𓏏𓅂𓅓𓊪𓃭𓅂𓐍𓅱𓆑𓐍𓋴𓅂𓏏,𓐍𓅱𓈖𓎢𓅂𓐍𓄿𓐍𓊪𓃭𓄿𓎢𓅂𓐍𓅱𓆑𓐍𓂧𓄿𓂋𓈎𓈖𓅂𓋴𓋴𓐍𓄿𓈖𓂧𓐍𓂧𓅂𓎢𓅂𓇋𓏏,𓐍𓈖𓅱𓅃𓐍𓂋𓅂𓂧𓅲𓎢𓅂𓂧𓐍𓏏𓅱𓐍𓂋𓅲𓃀𓃀𓃭𓅂𓐍𓃀𓇌𓐍𓏏𓉔𓅂𓐍𓅓𓇋𓎼𓉔𓏏𓐍𓅱𓆑𓐍𓄿𓅓𓅂𓈖𓄿𓈖𓈎𓉔𓄿𓏞𓐍𓃭𓅂𓏏𓐍𓇋𓏏𓐍𓋴𓅂𓂋𓆯𓅂𓐍𓄿𓋴𓐍𓄿𓐍𓏏𓅂𓋴𓏏𓄿𓅓𓅂𓈖𓏏𓐍𓏏𓅱𓐍𓉔𓇋𓋴𓐍𓊪𓅱𓅃𓅂𓂋𓐍𓄿𓈖𓂧𓐍𓆓𓅲𓋴𓏏𓇋𓎢𓅂𓏞

𓃀𓃭𓅂𓋴𓋴𓇋𓈖𓎼𓋴𓐍𓆑𓅱𓂋𓐍𓏏𓉔𓅂𓐍𓈖𓅂𓅃𓐍𓂋𓅂𓇋𓎼𓈖:

𓅓𓄿𓇌𓐍𓏏𓉔𓅂𓐍𓈖𓇋𓃭𓅂𓐍𓆑𓃭𓅱𓅃𓐍𓅂𓆯𓅂𓂋𓐍𓄿𓃀𓅲𓈖𓂧𓄿𓈖𓏏𓃭𓇌,𓐍𓅓𓄿𓇌𓐍𓏏𓉔𓅂𓐍𓆑𓇋𓅂𓃭𓂧𓋴𓐍𓇌𓇋𓅂𓃭𓂧𓐍𓃀𓅱𓅲𓈖𓏏𓇋𓆑𓅲𓃭𓐍𓉔𓄿𓂋𓆯𓅂𓋴𓏏𓋴,𓐍𓅓𓄿𓇌𓐍𓏏𓉔𓅂𓐍𓊪𓅂𓅱𓊪𓃭𓅂𓐍𓃭𓇋𓆯𓅂𓐍𓇋𓈖𓐍𓊪𓅂𓄿𓎢𓅂𓐍𓄿𓈖𓂧𓐍𓊪𓂋𓅱𓋴𓊪𓅂𓂋𓇋𓏏𓇌,𓐍𓅲𓈖𓂧𓅂𓂋𓐍𓏏𓉔𓅂𓐍𓆓𓅲𓋴𓏏𓐍𓄿𓈖𓂧𓐍𓅃𓇋𓋴𓅂𓐍𓂋𓅲𓃭𓅂𓐍𓅱𓆑𓐍𓊪𓉔𓄿𓂋𓄿𓅱𓉔𓐍𓄿𓅓𓅂𓈖𓄿𓈖𓈎𓉔𓄿𓏞

𓎢𓃭𓅱𓋴𓇋𓈖𓎼𓐍𓇋𓈖𓆯𓅱𓎢𓄿𓏏𓇋𓅱𓈖:

𓅱𓐍𓎼𓅱𓂧𓋴𓐍𓅱𓆑𓐍𓅂𓎼𓇌𓊪𓏏,𓐍𓃀𓃭𓅂𓋴𓋴𓐍𓏏𓉔𓇋𓋴𓐍𓂋𓅂𓇋𓎼𓈖,𓐍𓎼𓅲𓇋𓂧𓅂𓐍𓄿𓅓𓅂𓈖𓄿𓈖𓈎𓉔𓄿𓐍𓅃𓇋𓏏𓉔𓐍𓇌𓅱𓅲𓂋𓐍𓂧𓇋𓆯𓇋𓈖𓅂𓐍𓅃𓇋𓋴𓂧𓅱𓅓,𓐍𓊪𓂋𓅱𓏏𓅂𓎢𓏏𓐍𓉔𓇋𓅓𓐍𓅃𓇋𓏏𓉔𓐍𓇌𓅱𓅲𓂋𓐍𓅂𓏏𓅂𓂋𓈖𓄿𓃭𓐍𓊪𓅱𓅃𓅂𓂋,𓐍𓄿𓈖𓂧𓐍𓃭𓅂𓏏𓐍𓉔𓇋𓋴𓐍𓈖𓄿𓅓𓅂𓐍𓃀𓅂𓐍𓂋𓅂𓅓𓅂𓅓𓃀𓅂𓂋𓅂𓂧𓐍𓆑𓅱𓂋𓐍𓄿𓃭𓃭𓐍𓅂𓏏𓅂𓂋𓈖𓇋𓏏𓇌𓏞

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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 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

House of Trismegistus

By RC Robertson III Craftsman in Chief