God doesn't believe in atheists

The slogan "God doesn't believe in atheists" is a rhetorical tactic rather than an actual argument.

God is not omniscient
"God doesn't believe in atheists" can be interpreted to mean that God does not know about the millions of people who don't believe he exists, which means that God is not omniscient.

Atheists are lying

 * Main article: There are no atheists.

This claim can also be interpreted to mean "Atheists secretly believe that there is a god, and God, who is omniscient, knows this."

If this argument is used against an atheist who truly doesn't believe in any gods, it comes across as dismissive and ignorant.

Similar Argument
An equally facile response could be "Batman doesn't believe in people who don't believe in Batman."