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letter.” The letter attached to Form 1040A for 2001 was signed
by petitioner and asserted:
Several years ago I became aware of the immoral
activities that our government was involved in with my
tax dollars. At that time I adjusted my life style so
that I would not owe and taxes and therefore not be
supporting this activity. However, last year I found
it necessary to take a ‘normal’ job and thus have had
to file the enclosed return this year. I have re-
quested on the return that all money collected through
payroll deductions be returned. As long as one child
is murdered in the womb with tax dollars, or one young
person is being taught premarital sex of OK in school
or one family is being broken up for easy welfare money
or any of the other inappropriate ways the government
is encouraging sin, then I’m afraid that I can not
contribute. As I see it our laws allow for people of
faith (i.e. the Amish and the Mennonite) to be exempt
from taxes on moral grounds and so I claim these exemp-
tions. [Reproduced literally.]
In determining the taxable income of $18,031 reported in
Form 1040A for 2001, petitioner and Ms. Lane claimed dependency
exemptions for their sons Caleb C. Lane (Caleb) and Joshua D.
Lane (Joshua), both of whom were at all relevant times citizens
and residents of the United States. In claiming such exemptions,
petitioner and Ms. Lane stated “NONE” after each son’s name in
the space provided in Form 1040A for 2001 for “Dependent’s social
security number”.
Respondent summarily disallowed the personal exemptions
claimed for Caleb and Joshua in Form 1040A for 2001, thereby
increasing (1) the taxable income shown in that form from $18,031
to $23,831 and (2) the total tax shown in that form from $2,704
to $3,574. Respondent allowed a rate reduction credit of $600,
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