Document: 455 U.S. 252 102 S.Ct. 1051 71 L.Ed.2d 127 UNITED STATES, Appellantv.Edwin D. LEE. No. 80-767. Argued Nov. 2, 1981. Decided Feb. 23, 1982. Syllabus Appellee, a farmer and carpenter, is member of the Old Order Amish, who believe that there religiously based obligation to provide for their fellow members kind assistance contemplated by social security system. During certain years when he employed other Amish work on his farm in carpentry shop, appellee failed withhold taxes from employees or pay employer's share such because believed payment receipt benefits would violate faith. After Internal Revenue Service assessed him unpaid taxes, paid amount then sued Federal District Court refund, claiming imposition violated First Amendment free exercise religion rights those employees. The held statutes requiring unconstitutional as applied, basing its holding both 26 U.S.C. § 1402(g), which exempts religious grounds, self-employed others, Amendment. Held: 1. exemption provided being available only individuals, does not apply employers employees, hence are within provisions. P. 256. 2. applied persons object grounds public insurance support funds. Pp. 256-261. (a) While conflict between faith obligations imposed system, all burdens unconstitutional. state may justify limitation liberty showing it essential accomplish an overriding governmental interest. 256-258. (b) Widespread individual voluntary coverage under undermine soundness make system almost contradiction terms difficult, if impossible, administer. 258-259. (c) It be difficult accommodate with myriad exceptions flowing wide variety beliefs Amish. Wisconsin v. Yoder, 406 205, 92 1526, 32 15, distinguished. There no principled way purposes this case distinguish general Social Security Act. tax could function denominations were allowed challenge payments spent manner violates belief. Because broad interest maintaining sound high order, belief affords basis resisting tax. 259-260. (d) Congress 1402(g) has accommodated, extent compatible comprehensive national program, practices violation participate When followers particular sect enter into commercial activity matter choice, limits they accept own conduct conscience superimposed statutory schemes binding others activity. Granting employer operates impose must uniformly applicable all, except explicitly provides otherwise. 260-261. 497 F.Supp. 180, reversed remanded. Lawrence G. Wallace, Washington, C., appellant. Francis X. Caiazza, New Castle, Pa., appellee. Chief Justice BURGER delivered opinion Court. 1 We noted probable jurisdiction determine whether 450 993, 101 1693, 68 192 (1981). Court, concluded Free Exercise Clause prohibits forced taxpayer's religion. reverse. 2 * carpenter. From 1970 1977, several shop. He file quarterly returns required employers, taxes.1 3 In 1978, excess $27,000 employment taxes; $91— owed first quarter 1973—and United States Western Pennsylvania employees.2 4 unemployment applied. 180 (1980). court sinful elderly needy therefore opposed system.3 also accepted appellee's contention acceptance benefits, but bars contributions observed light beliefs, accommodated groups similar providing exemptions taxes. 1402(g).4 court's was statute Amendment; "who fall carefully circumscribed definition relieved paying [social taxes] infringement upon religion."5 F.Supp., at 184. 5 Direct appeal judgment taken pursuant 28 1252. II 6 individuals Consequently, express provisions 1402(g). Thus any come constitutionally exemption. A. 7 preliminary inquiry determining existence interferes Although Government sincerity belief, contend will threaten integrity observance. "the judicial competence," however, proper interpretation faith; "[c]ourts arbiters scriptural interpretation." Thomas Review Bd. Indiana Employment Div., 707, 716, 1425, 1431, 67 624 (1981).6 forbidden compulsory participation rights. 8 conclusion beginning, end inquiry. Not See, e.g., Prince Massachusetts, 321 158, 64 438, 88 L.Ed. 645 (1944); Reynolds States, 98 145, 25 244 (1879). Thomas, supra; 15 (1972); Gillette 401 437, 91 828, 168 (1971); Sherbert Verner, 374 398, 83 1790, 10 965 (1963). B 9 nationwide, apparent. serves participants, costs shared employees.7 far largest domestic program today, distributing approximately $11 billion monthly 36 million Americans.8 design requires mandatory covered This indispensable fiscal vitality "[W]idespread . program." S.Rep.No. 404, 89th Cong., 1st Sess., pt. 1, p. 116 (1965), U.S.Code Cong. & Admin.News pp. 1943, 2056. Moreover, Thus, Government's assuring continuous contribution very high.9 C remaining accommodating unduly interfere fulfillment Braunfeld Brown, 366 599, 605, 81 1144, 1146, 563 (1961), "to accommodation action authority particularly delicate task resolution favor State results choice either abandoning principle facing prosecution." difficulty attempting area taxation "we cosmopolitan nation made up people every conceivable preference." Braunfeld, supra, 606, S.Ct., 1147. long recognized balance struck values rests complex actuarial factors, consequences allowing exemptions. To maintain organized society guarantees freedom great faiths some yield common good. Religious can see, Sherbert, point "radically restrict operating latitude legislature." 1147.10 11 Unlike situation presented beliefs. initially fundamentally different income difference—in theory least—is revenues segregated use furtherance program. way, case, If, example, adherent believes war sin, percentage federal budget identified devoted war-related activities, have similarly valid claim exempt Lull Commissioner, 602 F.2d 1166 (CA4 1979), cert. denied, 444 1014, 100 664, 62 643 (1980); Autenrieth Cullen, 418 586 (CA9 1969), 397 1036, 90 1353, 647 (1970). III 12 granted exemption, others.11 Confining selfemployed narrow category readily identifiable. Self-employed community having "welfare" distinguishable generality wage earners others. 13 courts been sensitive needs Clause, person cannot shielded incident exercising aspect right practice drew line exempting working employer. otherwise.12 14 Accordingly, reversed, remanded proceedings consistent opinion. Reversed 16 STEVENS, concurring judgment. 17 clash civic irreconcilable. statute. According duty prevail unless shows enforcement "is interest." Ante, 257-258. That formulation constitutional standard suggests always bears heavy burden justifying application neutral laws conscientious objectors. my opinion, objector shoulder demonstrating unique reason special law applicability. 18 already limited See As administration, relatively simple extend involved case. policy, enlarged probably benefit nonpayment these more than offset elimination collect benefits. view fact demonstrated capacity care own, cost eliminating small group dedicated believers minimal. we confine analysis rejecting stake formulated met. 19 rejects appellee, presents problems, rather risk claims too process. overstates magnitude applies established welfare own.1 Nevertheless, I agree Court's difficulties associated processing rejection claim.2 believe, reasoning supports adoption purports apply. 20 virtually room "constitutionally exemption" entirely application.3 holding, concur Act subsequent amendments old-age 3101 et seq. (1976 ed. Supp.III). These supported various including, relevant appeal, Insurance Contributions (FICA) Unemployment Tax (FUTA) FICA part through withholding, ed., Supp.III), excise 3111 FUTA employers. 3301. Both wages recordkeeping transmittal funds Only collected individuals. portion employee's An liable withholds contribution. 3102(b). Appellee requested injunctive relief prevent Commissioner assessments. Under Code, sparingly exceptional circumstances. 7421(a) denied relief, should attempt "further requested." 184 indicates was: "But house, hath faith, worse infidel." (I Timothy 5: 8.) Title provides, part: "(1) Exemption Any chapter division thereof tenets teachings conscientiously private makes event death, disability, old-age, retirement toward of, services for, medical (including Act)." order qualify applicant waive Secretary Health Human Services find sufficient provision dependent members. precise clear. face individual. nonetheless used language decision grant appears 1252 hear appeal. American Friends Committee, 419 7, 9, n. 4, 95 13, 14, 42 (1974). instance asserted "so bizarre, so clearly nonreligious motivation, entitled protection Clause." U.S., 715, 1431. At least one organization sought Henson 66 T.C. 835 (1976) (member Sai Baba although did members). enacted 1935 supplementary Over following 45 broadened, increased dramatically. Abraham Kopelman, (1979). 1939 amended retired workers, auxiliaries workers survivors deceased workers. 1950 extended select previously excluded. 1954 1956 disability added 1965 Medicare participants National Commission Security, America's Future subject studies congressional concern. Congressional Budget Office, Paying Security: Funding Options Near Term Follett Town McCormick, 573, 717, 938 (1944) (preacher taxes); Murdock Pennsylvania, 319 105, 112, 63 870, 874, 87 1292 (1943) (same). read extending present claims. need decide compelled 1402(g); Congress' effort accommodation. Nor do whether, had, believed, intended reach conflicts Establishment arise. note here compels compel anyone Indeed, possible member, qualifying receive pass them along fund parallel objectives. us speculate ease mitigate perceived sin participation. typical ground taxpayer objects government's money; position supply government equivalent substitute objectionable money. principal adopting strong presumption against administrative convenience. keeping government—whether legislature courts—out business evaluating relative merits differing approval disapproval favoring over another important designed preclude. Today's Page 263-Continued. places insurmountable applicability proscribes (or prescribes) prescribes proscribes) better explains most holdings articulated today. (selective service laws); (Sunday closing (child labor Jacobson 197 11, 358, 49 (compulsory vaccination (polygamy law). exception Wisconsin's school-attendance actually applying subjective balancing approach Yoder unconvincing precisely same implicated cases, children attend school until age surely inferior collecting tension 624, 965. Arguably, class otherwise disadvantaged judged appropriate Cf. Harris McRae, 448 297, 349-357, 2671, 2712-16, 65 784 (STEVENS, J., dissenting). A entails claimant; dispensed citizen economic motivation join favored sects. No comparable explain Thomas. cases changes requirements dictated surrender jobs preferred retain compensation. each treatment objection new job though tantamount physical impairment impossible employee continue changed circumstances viewed unequal sect. events, Sherbert.

Category: 2