Nothing in the code says anything about any reimbursment over 14 cents being taxable. Again, 14 cents is the statutory rate that you may deduct if you're not otherwise reimbursed. Even then you have the right to deduct the ACTUAL costs.
As you've been told by YOUR CPA and by attorney TaxingMatters, that the reimbursement provided by the church is NEITHER subject to the 14 cent cap on payout NOR is any of it taxable to the volunteer.

