William and Cathy A. Bennett - Page 9




                                         -9-                                          
          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            







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next 

Last modified: March 27, 2008