William and Cathy A. Bennett - Page 2




                                         -2-                                          
               All references to petitioner in the singular are to                    
          petitioner William Bennett.                                                 
               The issue for decision is whether petitioner timely filed a            
          proper ministerial exemption under section 1402(e) from self-               
          employment taxes on net income petitioner received in 2002 as a             
          minister.                                                                   

                                     Background                                       
               Some of the facts have been stipulated and are so found.               
               At the time the petition was filed, petitioners resided in             
          Lake Hughes, California.                                                    
               On June 1, 1996, petitioner was commissioned and licensed as           
          a senior pastor of the Neenach Bible Church.                                
               Regarding petitioners’ 1997 through 2002 Federal income tax            
          returns and self-employment tax liabilities, reflected in the               
          table below are the dates on which petitioners’ joint Federal               
          income tax returns were filed, the net income petitioner received           
          each year as a minister of the Neenach Bible Church, and the                
          self-employment taxes petitioner reported and paid in relation              
          thereto.  Also reflected in the table below are whether                     
          petitioner, with each Federal income tax return, filed a Form               
          4361, Application for Exemption From Self-Employment Tax for Use            
          by Ministers, Members of Religious Orders and Christian Science             
          Practitioners, or a letter to respondent in lieu of a Form 4361,            
          and whether the Form 4361 or the letter included statements                 






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Last modified: March 27, 2008