- 7 -
requirements, the taxpayer seeking an exemption must be a member
of a recognized religious sect or division thereof and must
adhere to the sect's or division's established tenets or
teachings that promote opposition to acceptance of the benefits
of private or public insurance. Taxpayers seeking the exemption
must file a Form 4029 with the Internal Revenue Service. Sec.
1.1402(h)-1(b), Income Tax Regs. Petitioners bear the burden of
proving their entitlement to the exemption. Rule 142(a).
3(...continued)
(B) his waiver of all benefits and other
payments under titles II and XVIII of the
Social Security Act on the basis of his wages
and self-employment income as well as all
such benefits and other payments to him on
the basis of the wages and self-employment
income of any other person,
and only if the Secretary of Health and Human Services
finds that--
(C) such sect or division thereof has the
established tenets or teachings referred to
in the preceding sentence,
(D) it is the practice, and has been for a
period of time which he deems to be
substantial, for members of such sect or
division thereof to make provision for their
dependent members which in his judgment is
reasonable in view of their general level of
living, and
(E) such sect or division thereof has been in
existence at all times since December 31,
1950.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011