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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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