In late May, news surfaced of an Internal Revenue Service (IRS) inquiry into a Wichita, KS, church, Spirit One Christian Center. Another new complaint, against Bill Keller Ministries, also was made public. Both cases involve statements about candidates that are alleged to indicate opposition to their election. On April 20, 2007, the IRS sent an "inquiry" letter to Spirit One Christian Center in Wichita, stating that "a reasonable belief exists that your organization has engaged in political activities, which activities could jeopardize your tax-exempt status as a church." Pastor Mark Holick was asked to answer 31 questions about political activities at the church. The questionable activities include:

• messages on the church's marquee critical of Governor Kathleen Sebelius (D) and Attorney General Paul Morrison's (D) positions on abortion during the campaigns;
• voter guides distributed in front of a Wichita church;
• Holick's involvement with Kansans for Life; and
• an appearance by former Kansas Attorney General Phill Kline (R) at the church.

In October 2006, Citizens for Responsibility and Ethics in Washington (CREW) asked the IRS to investigate churches for possible involvement in Kline's re-election campaign. According to the church's website, the IRS alleges that the church also used their website to try and stop Sen. Hillary Clinton's (D-NY) campaign for president. The IRS letter to Holick is posted on the church's website. "Our concerns are based on information in messages posted on the sign in front of your building shortly before the November election in 2006, your website (www.spiritonecc.org), and in an e-mail sent by your organization. This information indicates that you may have intervened in the political campaigns for the offices of Governor and State Attorney General of Kansas and in the upcoming Presidential election." According to the Wichita Eagle, the IRS wanted information about four statements posted on the church marquee, including how long they were posted, when they were put up and what the cost was. The four statements posted outside the church attempted to connect Sebelius, who was up for reelection, and Morrison to George Tiller, a doctor who provides late-term abortions:

• "Morrison accepts blood money from abortionist Tiller. How many babies??"
• "Canfield supports life and traditional family, Barnett does not."
• "Paul Morrison early release of felons. Reginald Carr multiple murders."
• "Abortionist Tiller has given $300,000 to Sebelius. Price of 1,000 babies!"

Holick has been outspoken in his objections to the IRS questions, holding a news conference and posting all materials on the church's website, saying it is a free speech issue. Meanwhile, Americans United for Separation of Church and State (AU) asked the IRS to investigate a St. Petersburg, FL, ministry that advised people not to vote for presidential candidate Mitt Romney. The group in question is Bill Keller Ministries and its associated website Liveprayer.com. Keller has a call-in show, during which on May 11 he warned listeners, "If you vote for Mitt Romney, you are voting for Satan!" Keller's message added that Romney's nomination will "ultimately lead millions of souls to the eternal flames of hell." However, Keller claims he made a spiritual statement, not a political one. The Liveprayer.com Daily Devotional from May 11 also has very strong, harsh remarks about the Mormon faith. In the AU press release, Rev. Barry W. Lynn, executive director of Americans United, said that taken together, this activity is a "blatant example of religiously based partisan politicking." The IRS could review the case and take it up with Bill Keller Ministries, though it is up to the organization to make information about the case public.