The former head of the IRS’ Exempt Organizations division accused the conservative nonprofit American Legislative Exchange Council of lying about its assets in its federal tax filings in a letter sent to the agency Wednesday.

Marcus Owens, a lawyer at Caplin & Drysdale who for a decade directed the IRS division responsible for approving organizations’ charity statuses, said ALEC made conflicting statements to federal and state regulators in an attempt to maintain its status as a tax-exempt charitable nonprofit. A copy of the letter was obtained by Roll Call.

It’s the second complaint against ALEC that Owens has filed with the IRS this year on behalf of Clergy Voice, a coalition of Christian progressive ministers in the battleground state of Ohio. The clergy group is concerned that ALEC is violating its tax status and that the strict voter identification laws it promotes ultimately disenfranchise voters.

In a June letter, Owens accused ALEC of illegally lobbying state lawmakers and demanded that the IRS revoke its tax-exempt status.

The new complaint focuses on the organization’s Legislative Scholarship Program, which reimburses state lawmakers for food, travel and lodging when they travel to the nonprofit’s conferences. ALEC has repeatedly told the IRS that it does not control these funds, but told the state of Wisconsin the opposite, according to the complaint.