Yesterday in Hansen v. Department of Treasury, (9th Cir., May 7, 2007), the U.S. 9th Circuit Court of Appeals avoided deciding a Constitutional challenge to 26 USC 1402(g), the Internal Revenue Code provision that grants an exemption from Social Security taxes only to members of "a recognized religious sect ... [with] established tenets or teachings... by reason of which [the taxpayer] is conscientiously opposed to acceptance of the benefits of any private or public insurance...."
Jonathan Hansen, a Mormon, said he interpreted the teachings of his church as being opposed to participation in the Social Security system. The court held that the Anti-Injunction Act precludes it from deciding Hansen's claim that he is eligible for the exemption or else that the portion of the statute that renders him ineligible is unconstitutional. It ordered these claims dismissed. The court went on to dismiss Hansen's claims challenging the requirement to have a social security number and his claim that various Treasury regulations unconstitutionally discriminate against him. The court said that Hansen's complaint failed to specify which regulations and statutes are being challenged. Reuters yesterday reported on the decision and Hansen's reaction to it. [Thanks to How Appealing for the lead.]
