Martin H. Droz v. Commissioner of Internal Revenue Service

Martin Droz appeals pro se the tax court’s decision upholding the Commissioner’s determination of a tax deficiency attributable to $5,748.98 of unpaid self-employment Social Security taxes for tax year 1988. Droz did not pay the taxes on the ground that he had religious objections to the Social Security system. Because Droz did not belong to a religious organization, he did- not qualify for an exemption from the taxes under 26 U.S.C. § 1402 (g). That section exempts members of religious sects that have tenets or teachings opposed to participation in the Social Security system and that provide reasonable support to their dependent members. Droz contends that denying him an exemption violates the Free Exercise and Establishment Clauses of the First Amendment and denies him due process and equal protection. We disagree, and we affirm.

I

Taxpayers who earn self-employment income must pay a .self-employment tax into the Social Security system. 26 U.S.C. §§ 1401 (a)-(b), 1402(b). Section 1402(g)(1) exempts members of certain religious sects:

An application for exemption must contain evidence of the applicant’s membership in and adherence to the tenets of the sect, and it must contain…