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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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