Kenneth O. and April C. Butler - Page 4




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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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