A federal appeals court has dismissed another lawsuit claiming The Church of Jesus Christ of Latter-day Saints fraudulently collected tithing, ruling the case was filed too late and that courts cannot adjudicate religious spending decisions, according to The Salt Lake Tribune.

The decision effectively closes the door on future litigation stemming from IRS whistleblower David Nielsen's 2019 allegations that the Church improperly accumulated $100 billion in tax-exempt funds. The court found the statute of limitations had expired and that the First Amendment bars judicial review of how churches use donated funds.

This is the second tithing fraud case dismissed on similar grounds. Nielsen's original complaint to the IRS led to multiple lawsuits by members claiming they were deceived about how tithing would be spent. The Church has maintained its financial practices comply with tax law.