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by the parties that in 1997 and 1998 petitioner received as a
minister net self-employment income of $400 or more.
Accordingly, respondent’s position is correct that April 15,
1999, the due date for petitioners’ 1998 Federal income tax
return (1998 being the second year in which petitioner received
net ministerial income of $400 or more) was the due date for
petitioner timely to file a proper Form 4361 or letter.
Petitioner has failed to establish that petitioner on or
before April 15, 1999, filed with respondent a proper Form 4361
or letter, and we discern no basis for holding respondent to the
April 15, 2001, due date incorrectly set forth in respondent’s
August 27, 2003, letter relating to a later year (i.e., to 2002).
As stated, with regard to 1980, the record before us does
not establish that petitioner in 1980 filed a Form 4361 or letter
with respondent.
The Forms 4361 and letters relating to petitioners’ 1997,
1998, 1999, 2001, and 2002 tax returns were all either untimely
filed after the April 15, 1999, due date or did not include the
required certification statements and therefore properly were not
approved by respondent.6
6 Because respondent did not process petitioner’s Forms
4361 or letters relating to petitioners’ 1997, 1998, 1999, and
2001 Federal income tax returns, these Forms 4361 and letters
were effectively not approved by respondent.
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