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Petitioners argue that filing Federal income tax returns
violates their right to free speech under the First Amendment to
the U.S. Constitution. Noncompliance with the tax law is not
protected by the First Amendment. See Mosher v. IRS, 775 F.2d
1292, 1295 (5th Cir. 1985); see also Sloan v. Commissioner, 53
F.3d 799, 800 (7th Cir. 1995), affg. 102 T.C. 137 (1994); Hettig
v. United States, 845 F.2d 794, 795-796 (8th Cir. 1988); Bradley
v. United States, 817 F.2d 1400, 1404-1405 (9th Cir. 1987); McKee
v. United States, 781 F.2d 1043, 1047 (4th Cir. 1986); Collett v.
United States, 781 F.2d 53, 55 (6th Cir. 1985); Eicher v. United
States, 774 F.2d 27, 29-30 (1st Cir. 1985); Hudson v. United
States, 766 F.2d 1288, 1291-1292 (9th Cir. 1985); Kahn v. United
States, 753 F.2d 1208, 1214-1217, 1222-1223 n.8 (3d Cir. 1985);
Welch v. United States, 750 F.2d 1101, 1108-1110 (1st Cir. 1985);
United States v. Malinowski, 472 F.2d 850, 857-858 (3d Cir.
1973).
Petitioner also testified that he is a born again Christian.
While we accept that petitioner is sincere and dedicated to his
religious beliefs, it is well established that religious or moral
objections grounded on the First Amendment do not relieve
petitioners from payment of any portion of their Federal income
tax. The Supreme Court has held:
Because the broad public interest in maintaining a
sound tax system is of such a high order, religious
belief in conflict with the payment of taxes affords no
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