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deficiency issued by respondent. In response to interrogatories
issued by respondent, petitioner argued that self-employment
taxes were voluntary and that he was, therefore, not required to
make payment for those taxes.
It is well established that the obligation to pay self-
employment taxes is mandatory so long as the requirements of
section 1401 are met. Eanes v. Commissioner, T.C. Memo. 2000-
252; see also United States v. Lee, 455 U.S. 252 (1982); Crouch
v. United States, 665 F. Supp. 813 (N.D. Cal. 1987); Tyng v.
Commissioner, T.C. Memo. 1985-399, affd. without published
opinion 809 F.2d 930 (D.C. Cir. 1987). In Eanes, this Court
rejected a taxpayer’s argument that the self-employment tax was a
voluntary “contribution”. Id. We also stated:
Self-employment tax is assessed and collected as part
of the income tax, must be included in computing any
income tax deficiency or overpayment for the applicable
tax period, and must be taken into account for
estimated tax purposes. See sec. 1.1401-1(a), Income
Tax Regs.
Petitioner has a mandatory obligation to pay self-employment
taxes if the requirements of section 1401 are met. A genuine
issue of material fact is not presented with respect to the
voluntariness of the self-employment tax.
Section 1401(a) and (b) imposes a percentage tax on self-
employment income of every individual for the benefit of old age,
survivors, disability insurance, and hospital insurance. Self-
employment income is defined as: “the net earnings from self-
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