-5-
lar, the guarantee of the free exercise of reli-
gion.
* * * * * * *
10. The The [sic] contents of the Internal Revenue
Service Code and the methods employed by the In-
ternal Revenue Service to force compliance with
laws that violate the nature [sic] law and the
conscience and religious convictions of a person
violate the Constitutions [sic] and laws of the
United States, in particular the due process
clause of the Fifth Amendment and the equal pro-
tection clause of the Fourteenth Amendment; and
the RICO Statute.
We reject the reasons advanced by petitioners in support of their
position that they are not liable for tax for the years at issue.
In Adams v. Commissioner, 110 T.C. 137, 139 (1998), this Court
concluded that
while petitioner's religious beliefs are substantially
burdened by payment of taxes * * *, the Supreme Court has
established that uniform, mandatory participation in the
Federal income tax system, irrespective of religious belief,
is a compelling governmental interest. * * * As a result,
requiring petitioner's participation in the Federal income
tax system is the only, and thus the least restrictive,
means of furthering the Government's interest. * * * [Cita-
tions omitted.]
See Hernandez v. Commissioner, 490 U.S. 680 (1989); United States
v. Lee, 455 U.S. 252 (1982).
Petitioners further assert that they are not liable for tax
for the years at issue because respondent's "cause of action was
prescribed [sic]" when respondent mailed the notices on June 28,
1995. We disagree. Section 6501(c)(3) provides that, in the
case of failure to file a return, "the tax may be assessed, or a
proceeding in court for the collection of such tax may be begun
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011