Dean W. and Tammy R. May - Page 8

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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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