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QUAKERS CAN'T FORCE IRS TO COLLECT MILITARY FUNDING BY LEVY.

MAR. 24, 1999

Browne, Gordon M., et ux. v. U.S.

DATED MAR. 24, 1999
DOCUMENT ATTRIBUTES
  • Case Name
    GORDON M. BROWNE AND EDITH C. BROWNE, Plaintiffs-Appellants, v. UNITED STATES OF AMERICA DBA INTERNAL REVENUE SERVICE, Defendant-Appellee.
  • Court
    United States Court of Appeals for the Second Circuit
  • Docket
    No. 98-6124
  • Judge
    per curiam
  • Cross-Reference
    Browne v. United States, No. 1:97CV349 (D. Vt. May 14, 1998) (For a

    summary, see Tax Notes, June 22, 1998, p. 1592; for the full text, see

    98 TNT 114-69 or Doc 98-19174 (9 pages).)
  • Parallel Citation
    176 F.3d 25
    99-1 U.S. Tax Cas. (CCH) P50,541
    83 A.F.T.R.2d (RIA) 99-1815
    1999 U.S. App. LEXIS 5297
  • Subject Areas/Tax Topics
  • Index Terms
    Constitution, 1st Amendment, free exercise
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-13447 (3 original pages)
  • Tax Analysts Electronic Citation
    1999 TNT 72-18

Browne, Gordon M., et ux. v. U.S.

                   UNITED STATES COURT OF APPEALS

 

                       FOR THE SECOND CIRCUIT

 

 

                            SUMMARY ORDER

 

 

THIS SUMMARY ORDER WILL NOT BE PUBLISHED IN THE FEDERAL REPORTER AND

 

MAY NOT BE CITED AS PRECEDENTIAL AUTHORITY TO THIS OR ANY OTHER

 

COURT, BUT MAY BE CALLED TO THE ATTENTION OF THIS OR ANY OTHER COURT

 

IN A SUBSEQUENT STAGE OF THIS CASE, IN A RELATED CASE, OR IN ANY CASE

 

FOR PURPOSES OF COLLATERAL ESTOPPEL OR RES JUDICATA.

 

 

     At a stated term of the United States Court of Appeals for the

 

Second Circuit, held at the United States Courthouse, Foley Square,

 

in the City of New York, on the 24th day of March, one thousand nine

 

hundred and ninety-nine.

 

 

PRESENT:

 

 

     Honorable John M. Walker, Jr.

 

     Honorable Rosemary S. Pooler,

 

     Honorable Gerald W. Heaney, /*/ Circuit Judges.

 

 

     APPEARING FOR APPELLANTS: J.E. McNeil, Jordan, McNeil & Ricks,

 

                               P.C., Washington, D.C.

 

 

     APPEARING FOR APPELLEE: Michelle B. O'Connor, Assistant United

 

                               States Attorney, Washington, D.C.

 

 

APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF VERMONT

(Murtha, C.J.)

[1] UPON DUE CONSIDERATION, IT IS HEREBY ORDERED, ADJUDGED AND DECREED that the judgment of the said District Court be and it hereby is AFFIRMED.

[2] Gordon and Edith Browne appeal from the district court's order denying an abatement of penalties and interest imposed on them by the IRS for failing to pay their full tax liability and declining to order the IRS to use levy procedures without interest or penalties to collect the portion of their taxes which they withhold for religious reasons.

[3] The Brownes are members of the Religious Society of Friends, more commonly referred to as the Quakers. Based on their deeply held religious beliefs in opposition to any participation in war, in 1993, 1994, and 1995 the Brownes withheld that portion of their tax liability which they computed would be allocated to the Department of Defense. The IRS subsequently levied the Brownes for the taxes owing and assessed penalties and interest. Relying on the Religious Freedom Restoration Act, 42 U.S.C. section 2000bb et seq. ("RFRA"), and the First Amendment's guarantee of freedom of religion, the Brownes, contend that the IRS must allow them to withhold a portion of their taxes and then collect it by levy without charging interest or a penalty.

[4] The Brownes' First Amendment claim fails because they are required to comply with the tax laws despite religious-based disagreement with the allocation of certain funds. See Employment Div., Dep't of Human Resources of Oregon v. Smith, 494 U.S. 872, 878-9 (1990); Hernandez v. Comm. of Internal Revenue, 490 U.S. 680, 699-700 (1989). Furthermore, they are not entitled to force the IRS to levy the taxes due at additional time and expense. See id. The Brownes' RFRA claim must also fail because voluntary compliance is the least restrictive means by which the IRS furthers the compelling governmental interest in uniform, mandatory participation in the federal income tax system.

[5] The judgment of the district court is hereby AFFIRMED.

                                   FOR THE COURT:

 

                                   Carolyn Clark Campbell, Clerk

 

 

                               By: Lucille Carr, Deputy Clerk

 

FOOTNOTE

 

 

/*/ The Honorable Gerald W. Heaney, Senior Circuit Judge for the United States Court of Appeals for the Eighth Circuit, sitting by designation.

 

END OF FOOTNOTE
DOCUMENT ATTRIBUTES
  • Case Name
    GORDON M. BROWNE AND EDITH C. BROWNE, Plaintiffs-Appellants, v. UNITED STATES OF AMERICA DBA INTERNAL REVENUE SERVICE, Defendant-Appellee.
  • Court
    United States Court of Appeals for the Second Circuit
  • Docket
    No. 98-6124
  • Judge
    per curiam
  • Cross-Reference
    Browne v. United States, No. 1:97CV349 (D. Vt. May 14, 1998) (For a

    summary, see Tax Notes, June 22, 1998, p. 1592; for the full text, see

    98 TNT 114-69 or Doc 98-19174 (9 pages).)
  • Parallel Citation
    176 F.3d 25
    99-1 U.S. Tax Cas. (CCH) P50,541
    83 A.F.T.R.2d (RIA) 99-1815
    1999 U.S. App. LEXIS 5297
  • Subject Areas/Tax Topics
  • Index Terms
    Constitution, 1st Amendment, free exercise
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-13447 (3 original pages)
  • Tax Analysts Electronic Citation
    1999 TNT 72-18
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