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employment taxes in some years proves that petitioner in 1980
must have received an approved ministerial exemption. However,
petitioner’s failure to pay employment taxes in some years could
be attributed to a number of reasons (e.g., unemployment).
The fact that petitioner for 1998 actually reported and paid
self-employment taxes of $4,191 on his ministerial income cuts
against petitioner’s claim that petitioner himself believed that
in 1980 he had filed a Form 4361 that was approved by respondent
and that he understood he was exempt from self-employment taxes
on his ministerial income for all later years.
Further, after approving or disapproving a Form 4361,
respondent is to submit to the SSA a copy of the approved or
disapproved Form 4361, and there is in evidence a Certificate of
Lack of Record from the SSA indicating that the SSA has no record
of any Form 4361 filed by petitioner in 1980.
Petitioner argues incorrectly that petitioner’s due date for
filing a Form 4361 was April 15, 2001, not April 15, 1999.
Petitioner’s argument is based on respondent’s August 27, 2003,
letter disapproving petitioner’s filed Form 4361 for 2002, and
stating incorrectly that the deadline for petitioner to file a
Form 4361 had been the due date for petitioner’s 2000 Federal
income tax return (i.e., April 15, 2001). While it is unclear
why respondent’s August 27, 2003, letter provided an incorrect
due date, it is clear from the record and it has been stipulated
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Last modified: March 27, 2008