- 5 -5
employment income or self-employment tax shall not be considered
as an application for exemption. See sec. 1.1402(h)-1(b), Income
Tax Regs.
Petitioner is conscientiously opposed to the payment of
self-employment taxes because of the benefits provided by such
taxes in later years for disability, retirement, and the like.
Petitioner's beliefs are not those of a member of any religion or
sect because petitioner, during 1994, was not a member of a
religion or sect. The exemption provided by section 1402(g) is
narrowly drawn and applies only to individuals who are members of
a recognized religious sect (or division thereof) and who adhere
to "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", and who file
an application for the exemption in the manner required by the
applicable regulations. Despite the sincerity of petitioner's
personal convictions, they do not serve as a substitute for the
requirements of the statute. See Hughes v. Commissioner, 81 T.C.
683 (1983); Randolph v. Commissioner, 74 T.C. 284 (1980); Henson
v. Commissioner, 66 T.C. 835 (1976); Palmer v. Commissioner, 52
T.C. 310 (1969); Grieve v. Commissioner, T.C. Memo. 1986-453.
Accordingly, the Court holds that petitioner is liable for self-
employment tax, under section 1401(a) and (b), on the $7,242 net
income from his self-employment activities during 1994.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011