It doesn’t have a 1% chance, it has essentially a 0% chance. The IRS has NEVER gone after an established church, and they never will because of the massive can of worms it would open. While astronomically speaking, nothing is impossible, there comes a point where something is so improbable that attempting it is wasted effort. In this instance, it distracts from people coming up with actual solutions because they’re led to believe that the false solution is worth pursuing.