Patterson v. C.I.R., 84-7023
| Decision Date | 04 September 1984 |
| Docket Number | No. 84-7023,84-7023 |
| Citation | 740 F.2d 927 |
| Parties | 84-2 USTC P 9772, Unempl.Ins.Rep. CCH 15,516 Robert D. PATTERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Non-Argument Calendar. |
| Court | U.S. Court of Appeals — Eleventh Circuit |
Robert D. Patterson, pro se.
Joel Gerber, Acting Chief Counsel, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Gary R. Allen, Michael J. Roach, Tax Div., Dept. of Justice, Washington, D.C., for respondent.
Appeal from a Decision of the Tax Court of the United States.
Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.
Robert D. Patterson, a self-employed taxpayer, appeals from a decision of the U.S. Tax Court affirming the Tax Commissioner's determination that Patterson was not exempt from self-employment taxes because of his religious beliefs and that he was subject to a penalty for intentional disregard of Internal Revenue Service rules and regulations. We affirm.
Patterson, a self-employed electronics technician, filed federal income tax returns for 1978 and 1979 but did not report any self-employment tax liability (social security) on those returns. For both years he entered a statement, "Exempt--Form 4029," on his Form 1040. The Commissioner determined that a deficiency was due and assessed a five percent penalty for negligence or intentional disregard of the rules and regulations. Patterson petitioned the tax court for a redetermination of the deficiency alleging that either he is qualified for an exemption under 26 U.S.C. Sec. 1402(g) (1982) or the statute is unconstitutional.
In a trial before the tax court, Patterson testified that he is conscientiously opposed to any form of social security insurance because of his religious beliefs, and that he is a member of a "spiritual brotherhood" that has no formal structure or organization. Patterson testified that he filed a Form 4029 in 1977, requesting an exemption from the self-employment tax. He testified that he threw the original Form 4029 away after it was returned to him by the IRS. He reconstructed, however, a copy of the discarded form from his recollection. This form indicated that tax exempt status was denied in 1977. Finally, Patterson produced two witnesses at trial who indicated that they too were conscientious objectors to the social security system and that they would assist in financially supporting Patterson if he were sick or in poverty.
The tax court upheld the Commissioner's determination that a deficiency was due and his assessment of the penalty. Patterson filed a motion for reconsideration, contending that he had filed a second Form 4029 in 1978 and that it was under consideration by the Social Security Administration as late as 1980. He claimed that this form was returned to him "at some unspecified time, supposedly not shown in the IRS 'official records.' " The tax court denied Patterson's motion and Patterson took this appeal.
A tax is imposed on "self-employment income" in order to fund social security benefits for self-employed individuals. 26 U.S.C. Secs. 1401, 1402(b) (1982). An exemption from this tax is provided for members of certain recognized religious groups who, according to the teachings or established tenets of their faith, are conscientiously opposed to the acceptance of public or private insurance benefits similar to those under the social security program. 26 U.S.C. Sec. 1402(g) (1982); see United States v. Lee, 455 U.S. 252, 255 n. 4, 102 S.Ct. 1051, 1054 n. 4, 71 L.Ed.2d 127, 131 n. 4 (1982). The religious group must have an established practice of making reasonable provision for its members and the individual must have waived his right to all social security benefits. Id.
Patterson's primary argument is that the tax court erred in concluding that "petitioner does not claim exemption under Sec. 1402(e) or (g)." He asserts that he was claiming exemption under 26 U.S.C. Sec. 1402(g) (1982) and that he had presented sufficient facts at trial to support such exemption. Assuming that Patterson filed a timely application for an exemption as required by section 1402(g), a finding not made by the tax court, he still failed to establish that he qualified for an exemption to the tax. The statute obviously contemplates that the exemption be narrowly applied because of the express requirement that the religious sect have been in existence at all times since December 31, 1950, and that the Secretary of Health, Education, and Welfare have made a finding that it has been a practice for such a religious group to make provision for its members. At trial, Patterson testified that he belonged to a "spiritual brotherhood" that had no formal structure or organization. He further testified that he believes that members of the Christian faith have an obligation to provide and care for each other. Patterson also presented two witnesses at trial who stated that they opposed insurance programs on religious grounds and that they had helped others with medical problems. This evidence was clearly insufficient to bring Patterson within the exception of 26 U.S.C. Sec. 1402(g) (1982), because he is not a member of an organized...
To continue reading
Request your trial
-
Kramer v. Commissioner
...bears the burden of proof to show that he was not negligent. Rule 142(a); Patterson v. Commissioner [84-2 USTC ¶ 9772], 740 F.2d 927, 930 (11th Cir. 1984) (citing Marcello v. Commissioner [67-2 USTC ¶ 9517], 380 F.2d at 506-507), affg. [Dec. 40,569(M)] T.C. Memo. 1983-655. Petitioner must f......
-
Peterson v. Comm'r
...Cir. 1983) (quoting Comm'r v. Duberstein , 363 U.S. 278, 291, 80 S.Ct. 1190, 1200, 4 L.Ed.2d 1218 (1960) ); see Patterson v. Comm'r , 740 F.2d 927, 930 (11th Cir. 1984) (“The tax court's finding that an additional tax is due will not be overturned unless clearly erroneous.”). But “the Tax C......
-
In re Peterson
...F.2d 478, 482 (11th Cir. 1983) (quoting Comm'r v. Duberstein, 363 U.S. 278, 291, 80 S. Ct. 1190, 1200 (1960)); see Patterson v. Comm'r, 740 F.2d 927, 930 (11th Cir. 1984) ("The tax court's finding that an additional tax is due will not be overturned unless clearly erroneous."). But "the Tax......
-
Hansen v. Department of Treasury
...and therefore would not redress Hansen's alleged injury (compelled participation in social security). See, e.g., Patterson v. Comm'r, 740 F.2d 927, 929-30 (11th Cir.1984); Templeton v. Comm'r, 719 F.2d 1408, 1412 (7th Cir.1983); Ward v. Comm'r, 608 F.2d 599, 601 (5th Cir.1979), cert. denied......