Pixley v. Comm'r
United States Tax Court
H is an ordained Baptist minister. In this proceeding to collect Ps' unpaid 1992 and 1993 tax liabilities by levy, Ps submitted to R's Appeals Office an offer in compromise, claiming a "tithe to church" as part of their necessary living expenses. In evaluating Ps' ability to pay their outstanding tax liabilities, the Appeals officer declined to take these alleged tithing expenses into account.
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H is an ordained Baptist minister. In this proceeding to collect Ps' unpaid 1992 and 1993 tax liabilities by levy, Ps submitted to R's Appeals Office an offer in compromise, claiming a "tithe to church" as part of their necessary living expenses. In evaluating Ps' ability to pay their outstanding tax liabilities, the Appeals officer declined to take these alleged tithing expenses into account. Held: Under relevant provisions of the Internal Revenue Manual, tithes that a minister is required to pay as a condition of employment are allowable in determining ability to pay outstanding tax…
1Opinion of the Court
OPINION
THORNTON, Judge:
Pursuant to section 6330(d), petitioners filed a petition for review of an Appeals Office determination sustaining a proposed levy.1 The primary issue for decision is whether, in evaluating petitioners’ offer in compromise, the Appeals officer should have considered petitioners’ alleged tithing expenses in determining whether they had the ability to pay their outstanding tax liabilities.2 We must also decide whether respondent’s disallowance of tithing expenses for this purpose violates Mr. Pixley’s First Amendment right to free exercise of religion.
Background
The…
2Cases cited10 opinions
- Harris v. McRaeSupreme Court of the United States · 1980
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- United States v. LeeSupreme Court of the United States · 1982
- Lunsford v. Comm'rUnited States Tax Court · 2001
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Thompson v. CommissionerUnited States Tax Court · 2013
- George Thompson v. CommissionerUnited States Tax Court · 2013
- Bradley M. and Monica Pixley v. CommissionerUnited States Tax Court · 2004
- Merwin K. Sigale v. CommissionerUnited States Tax Court · 2014
- Pixley v. Comm'rUnited States Tax Court · 2004