James A. Lloyd v. Commissioner

T.C. Memo. 2020-92

UNITED STATES TAX COURT JAMES A. LLOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12309-17. Filed June 22, 2020. P operated several Bible-focused websites and internet-based radio stations and sold merchandise over the internet. He neither filed income tax returns nor paid any income tax. P's principal argument is that the income tax law is null and void; alternatively, he argues that he is entitled to a religious exemption from paying income tax because he is functioning as a church. Held: The income tax law contains no exemption for an…