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Social Secuirty - Part 2

An ordained United Methodist deacon who also served as pastor of a local church for two years attempted to argue that the deadline for filing an application for exemption from social security taxes had not elapsed since he was not acting as a minister. The Tax Court rejected this argument, noting that the deacon had the authority to conduct divine worship, administer sacraments, perform marriages, and bury the dead. The court concluded that the deacon was a minister for self-employment tax purposes, and accordingly had failed to file a timely application for exemption from social security taxes. Wingo v. Commissioner, 89 T.C.____ (1987).

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Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

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  • January 1, 1988

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