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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