Williams

In this pro se tax refund suit plaintiff, an ordained minister, seeks summary judgment for the recovery of self-employment taxes paid during the years 1972 through 1974, and, in addition, a judgment that he is entitled to exemption from the self-employment tax as a minister. Defendant supports its cross-motion for summary judgment by noting plaintiff failed to file for an exemption from the self-employment tax provisions in a timely fashion; plaintiffs late attempt to do so, notwithstanding the erroneous advice plaintiff may have received from government personnel, is consequently barred.…