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Petitioner possesses several additional copies of different
Forms 4361 prepared and signed by petitioner and dated prior to
April 15, 1999, but petitioner has produced no evidence that
these Forms 4361 were ever properly addressed, stamped, mailed,
and filed by petitioner with respondent prior to April 15, 1999.
Because petitioner has failed to establish that he ever
timely filed a proper Form 4361 or letter to qualify for a
ministerial exemption from self-employment taxes, we conclude
that petitioner’s 2002 net income as a minister is not exempt
from self-employment taxes.
To reflect the foregoing,
Decision will be entered for
respondent.
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Last modified: March 27, 2008