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The Form 4029 prepared by petitioner and filed with the
Internal Revenue Service represented that petitioner had
continuously been a member of the Church of Jesus Christ since
1977, and that as a follower of the established teachings of that
organization, he conscientiously opposed being covered under
private or public insurance programs. At trial, however,
petitioner admitted that the Church of Jesus Christ did not exist
and that the reference to the organization related to a
theoretical collection of churches that adhere to basic tenets of
the Christian faith. Petitioner argues that he should be exempt
from self-employment tax based on his belief that "the philosophy
of the social security system is diametrically opposed to the
faith that [he] participate[s] in" whether or not he belongs to a
recognized religious sect described in section 1402(g).
The exemption provided by section 1402(g) is narrowly drawn,
however, and applies only to individuals who are members of a
"recognized religious sect or division thereof" and who are
"[adherents] of established tenets or teachings of such sect or
division by reason of which [they are] conscientiously opposed to
acceptance of the benefits of any private or public insurance" as
outlined in the statute. Petitioner has presented no evidence
that he is a member of a recognized religious sect, the tenets or
teachings of which are opposed to private or public insurance
programs. Petitioner's personal religious beliefs, as sincere as
they might be, are not a substitute for the requirements of the
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Last modified: May 25, 2011