2006 Tax Ct. Summary LEXIS 131">*131 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
FOLEY, Judge: This case was heard pursuant to the provisions of
Background
Petitioner is the president of the State of Nevada Eagle Forum, a State chapter of the National Eagle Forum. In 2000, 2001, and 2002, 2006 Tax Ct. Summary LEXIS 131">*132 petitioner annually received $ 6,000 of nonemployee compensation from a foundation associated with the National Eagle Forum (the foundation), yet petitioner did not file tax returns relating to those years. In a notice of deficiency dated April 5, 2005, respondent determined that petitioner is liable for tax deficiencies totaling $ 2,544,
On May 31, 2005, petitioner, while residing in Sparks, Nevada, filed her petition.
Discussion
Petitioner concedes that she received income and failed to report the amounts determined by respondent. Petitioner contends, however, that she is not liable for tax on these payments because of her religious beliefs. The Supreme Court has held that "Because the broad public interest in maintaining a sound tax system is of such a high order, religious belief in conflict with the payment of taxes affords no basis for resisting the tax."
Respondent bears, and has met, the burden of production with respect to the
Respondent contends that petitioner's position is frivolous and that, pursuant to
Contentions we have not addressed are irrelevant, moot, or meritless.
To reflect the foregoing,
An appropriate order and decision will be entered.
1. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.↩