Court Rejects Layman Taxpayer’s Claim for Religious Exemption from Self-employment Social Security Taxes

Droz does not belong to any religious organization that provides for its dependent members. Thus, permitting him to get out of the Social Security system would not only threaten the integrity of the system, but would threaten Congress's goal of ensuring that persons who opt out are provided for and will not burden the public welfare system. Droz v. Commissioner of I.R.S., 48 F.3d 1120, 1123 (9th Cir. 1995) Taxpayers who earn self-employment income must pay a self-employment tax into the...