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OPINION
LARO, Judge: This case is before the Court fully
stipulated. See Rule 122. Petitioners petitioned the Court to
redetermine respondent’s determination of a $1,391 deficiency in
Federal income tax for 1996.
The issue in this case is whether requiring petitioners to
provide Social Security numbers (SSN’s) for their dependent
children as a condition to allowing their dependency deductions
violates petitioners’ right to free exercise of religion. We
hold that it does not.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue. Rule
references are to the Tax Court Rules of Practice and Procedure.
Dollar amounts are rounded to the nearest dollar.
Background
The stipulation of facts and the exhibits submitted
therewith are incorporated herein by this reference. Petitioners
resided in Sugar Land, Texas, when the petition was filed.
Petitioners are the natural parents of two children, whom
they claimed as dependents on their 1996 Federal income tax
return. At the end of 1996, petitioners’ children were 8 and 5
years old. Rather than provide SSN’s for their children on their
return, petitioners attached a notarized affidavit declaring
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