A Wisconsin pastor has challenged the IRS to investigate a November 2006 sermon that included political references made prior to an election, believing that the IRS has a mistaken interpretation of the tax code and that preaching about politics is a part of freedom of speech and religion. Under IRS rules, churches are not allowed to explicitly or implicitly endorse particular candidates for political office without risking their tax-exempt status. The pastor questions whether clergy speaking to their congregations is the same as a church, as a legal entity, endorsing a candidate. The IRS concluded in September 2007 that a church had intervened in the 2004 presidential campaign when it made comments about then-presidential candidates. The IRS has declined to comment at this time on the pastor’s letter, which was published in the Wall Street Journal on Jan. 16, 2008.