                     T.C. Summary Opinion 2006-85



                       UNITED STATES TAX COURT



                 JANINE H. HANSEN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 9861-05S.                Filed May 23, 2006.



     Janine H. Hansen, pro se.

     David W. Sorensen, for respondent.



     FOLEY, Judge:    This case was heard pursuant to the

provisions of section 74631 of the Internal Revenue Code in

effect when the petition was filed.    The decision to be entered


     1
        Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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is not reviewable by any other court, and this opinion should not

be cited as authority.   The issues for decision are whether

petitioner is liable for tax relating to unreported income and

for the section 6651(a)(1) and (2) additions to tax relating to

2000, 2001, and 2002.

                              Background

     Petitioner is the president of the State of Nevada Eagle

Forum, a State chapter of the National Eagle Forum.   In 2000,

2001, and 2002, petitioner annually received $6,000 of non-

employee compensation from a foundation associated with the

National Eagle Forum (the foundation), yet petitioner did not

file tax returns relating to those years.   In a notice of

deficiency dated April 5, 2005, respondent determined that

petitioner is liable for tax deficiencies totaling $2,544,

section 6651(a)(1) additions to tax for failure to file a return,

and section 6651(a)(2) additions to tax for failure to timely pay

taxes relating to 2000, 2001, and 2002.    At trial, on January 30,

2006, respondent moved for the imposition of a section 6673(a)(1)

penalty.

     On May 31, 2005, petitioner, while residing in Sparks,

Nevada, filed her petition.

                              Discussion

     Petitioner concedes that she received income and failed to

report the amounts determined by respondent.   Petitioner
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contends, however, that she is not liable for tax on these

payments because of her religious beliefs.   The Supreme Court has

held that “Because the broad public interest in maintaining a

sound tax system is of such a high order, religious belief in

conflict with the payment of taxes affords no basis for resisting

the tax.”    United States v. Lee, 455 U.S. 252, 260 (1982); see

also Adams v. Commissioner, 110 T.C. 137 (1998), affd. 170 F.3d

173 (3d Cir. 1999).   Accordingly, petitioner is liable for the

tax relating to the payments from the foundation.    See sec.

61(a).

     Respondent bears, and has met, the burden of production with

respect to the section 6651(a)(1) and (2) additions to tax.       See

sec. 7491(c); Rule 142(a).   Petitioner does not meet the

requirements of any exception to section 6651(a)(1) or (2).

Accordingly, respondent’s determinations are sustained.     See

Higbee v. Commissioner, 116 T.C. 438, 446 (2001).

     Respondent contends that petitioner’s position is frivolous

and that, pursuant to section 6673(a)(1), the Court should impose

a penalty on petitioner.   We, however, conclude that it is not

appropriate to impose such a penalty in this case.

     Contentions we have not addressed are irrelevant, moot, or

meritless.
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To reflect the foregoing,


                                         An appropriate order and

                                    decision will be entered.
