A pastor was ordained in 2003 by his former church of a different denomination. He submitted a Form 4361 application in 2007 which was denied because he had waited to apply after the two year timeline. He is being re-ordained at a church which is a different denomination and is asking if he can re-apply and resubmit another Form 4361. In your opinion, would the IRS reconsider its ruling because of the denomination change?
It's only my opinion, but I do not believe the IRS will change its position. The pastor could resubmit a new Form 4361 but the service will likely deny the application because Box/Line 5 of the Form will report years of ministry earnings for which the election has expired even though the Box/Line 3 ordination date is more recent (within the two year window of opportunity).