Gary G. Gage and Carrie M. Gage - Page 4




                                         -4-                                          
          Internal Revenue or the Commissioner of Social Security under an            
          agreement with the Commissioner of Internal Revenue.                        
               On July 29, 1999, petitioners applied with the Commissioner            
          of Internal Revenue for an exemption from self-employment tax by            
          filing Form 4361, Application for Exemption From Self-Employment            
          Tax for Use by Ministers, Members of Religious Orders and                   
          Christian Science Practitioners.  Shortly thereafter, the                   
          Commissioner of Internal Revenue denied that application,                   
          determining that petitioners did not meet the statutory                     
          requirements of section 1402(e)(1).  Petitioners never received             
          from the Commissioner of Internal Revenue the required approval             
          for exemption from self-employment tax.4                                    
               Petitioners alleged in their petition that they are not                
          liable for self-employment tax because an imposition of that tax            
          violates their constitutional rights.  Specifically, petitioners            
          claim, requiring them to participate in the Social Security                 
          system infringes on their First Amendment right to the free                 
          exercise of religion.  Respondent disagrees that petitioners’               
          constitutional rights are violated in this case.  Respondent                



               4 Nor does the record indicate that petitioners ever                   
          received or requested an exemption from the Commissioner of                 
          Social Security.                                                            









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