How does dual status not violate the separation clause or fourteenth amendment of the U.S. Constitution?

by John Doe
(Oklahoma )

It would seem to me that by considering ministers as "dual status" as opposed to considering them as "singular status" that it would have the effect of imposing an additional tax burden on ministers.

Such would apparently seem unlawful under the separation clause (which could be broadly interpreted as forbidding the IRS from collecting ANY tax from church 'employees' because this in effect taxes the church's money, which is unlawful under 501(c)(3) which rests on the separation clause, AND would violate the fourteenth amendment equal protection of the law clause in that it subjects ministers to different regulations than other citizens, if the former issue were considered to be non-issue.

Thus, it would seem that any way you could slice the butter, "dual status" is unconstitutional. Mind you, I can find no SCOTUS case law which directly relates to this.

What are your thoughts on this?