William and Cathy A. Bennett - Page 8




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          timely Form 4361 or equivalent letter with the required                     
          certification statements, petitioner’s 2002 net income as a                 
          minister does not qualify for exemption from self-employment                
          taxes.                                                                      
               The record before us does not establish that petitioner in             
          1980 filed a Form 4361.  Petitioner’s evidence and testimony are            
          inconsistent as to petitioner’s alleged 1980 filing of a Form               
          4361.  Petitioner produced no documentation to corroborate that             
          in 1980 he filed a Form 4361.                                               
               Respondent searched relevant files in respondent’s                     
          Ministerial Unit in respondent’s Philadelphia Service Center,               
          which processes all Forms 4361 filed with respondent and which              
          maintains individual folders containing Forms 4361 relating to              
          petitioner and to other ministers.  The folder relating to                  
          petitioner does not contain any Form 4361 filed by petitioner in            
          1980.  Respondent also conducted a search of his other files and            
          archives for petitioner’s allegedly filed Form 4361, but                    
          respondent’s search yielded no Form 4361 filed by petitioner in             
          1980.                                                                       
               Petitioner relies on evidence from the Social Security                 
          Administration (SSA) indicating that petitioner contributed to              
          Social Security and paid employment taxes for every year since              
          1973, except for 1980, 1981, 1982, 1989, 1997, 2001, 2002, and              
          2005.  Petitioner alleges that the fact that he failed to pay               







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