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the SSA again and received a certification, dated May 3, 2007,
that the SSA had no record of Mr. Vigil’s submitting a Form 4361.
Finally, she testified that the SSA retains such records for 75
years.
Mr. Vigil’s testimony regarding when he filed Form 4361 was
vague and inconsistent; he was certain it was filed in the 1980s,
but he thought it might have been a couple of years after he was
licensed. Mr. Vigil signed the Form 4361 on April 7, 1987. The
form states that Mr. Vigil was licensed in January 1979. His
testimony was confusing on this issue; he stated that he was
licensed around 1980, but could not say exactly when. He also
testified that he worked part time as a minister in 1979 and full
time starting in 1980. The Form 4361 states that the first 2
years in which he had net self-employment earnings in excess of
$400, at least some of which came from services as a minister,
were 1979 and 1980.
We find that Mr. Vigil was licensed in 1979 and that his
first 2 earning years as a minister were 1979 and 1980. We
conclude that Mr. Vigil’s Form 4361 was due on the due date of
his tax return for 1980; i.e., April 15, 1981, with extensions.
Mr. Vigil signed the Form 4361 and gave it to their certified
public accountant (C.P.A.). However, he has not demonstrated
1(...continued)
taxpayer.
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