Martin H. Droz v. Commissioner of Internal Revenue Service

POOLE, Circuit Judge:

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…