-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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008