Janine H. Hansen - Page 4

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          contends, however, that she is not liable for tax on these                  
          payments because of her religious beliefs.  The Supreme Court has           
          held that “Because the broad public interest in maintaining a               
          sound tax system is of such a high order, religious belief in               
          conflict with the payment of taxes affords no basis for resisting           
          the tax.”  United States v. Lee, 455 U.S. 252, 260 (1982); see              
          also Adams v. Commissioner, 110 T.C. 137 (1998), affd. 170 F.3d             
          173 (3d Cir. 1999).  Accordingly, petitioner is liable for the              
          tax relating to the payments from the foundation.  See sec.                 
          61(a).                                                                      
               Respondent bears, and has met, the burden of production with           
          respect to the section 6651(a)(1) and (2) additions to tax.  See            
          sec. 7491(c); Rule 142(a).  Petitioner does not meet the                    
          requirements of any exception to section 6651(a)(1) or (2).                 
          Accordingly, respondent’s determinations are sustained.  See                
          Higbee v. Commissioner, 116 T.C. 438, 446 (2001).                           
               Respondent contends that petitioner’s position is frivolous            
          and that, pursuant to section 6673(a)(1), the Court should impose           
          a penalty on petitioner.  We, however, conclude that it is not              
          appropriate to impose such a penalty in this case.                          
               Contentions we have not addressed are irrelevant, moot, or             
          meritless.                                                                  









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