-7-
Petitioner claims that in or around 1980 (1980) he first
and timely filed with respondent a Form 4361, that it was
approved by respondent, that it was irrevocable, and therefore
that petitioner is entitled to exemption from self-employment
taxes on his net ministerial income received in 2002.5
Alternatively, petitioner claims that even if respondent
never received the Form 4361 petitioner allegedly filed with
respondent in 1980, because respondent indicated in his
August 27, 2003, letter to petitioner an April 15, 2001, due date
for petitioner to timely file a Form 4361, respondent should be
held to that date, and the Form 4361 and letter that petitioner
filed on April 15, 2000, with his 1999 joint Federal income tax
return should have been treated as timely, should have been
approved by respondent, and should be effective to exempt
petitioner’s 2002 net ministerial income from self-employment
taxes.
Respondent disputes that petitioner in 1980 filed a Form
4361 and that respondent ever has approved any Form 4361 filed by
petitioner. Further, respondent claims that because petitioner’s
ministerial income in both 1997 and 1998 exceeded $400, April 15,
1999, was the due date for petitioner timely to file a proper
Form 4361 and that because petitioner by that date did not file a
5 We note that the record contains no evidence that
petitioner in 1980 received ministerial income.
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