11 Dec Appeal Process for Minister 4361 Exemption
There is an appeal process for being denied the 4361 minister exemption. If a minister, member of a religious order, or Christian Science practitioner is denied the exemption from self-employment tax under section 1402(e), they have the right to an administrative review and appeal process.
- Initial Administrative Review: The individual must request an administrative review in writing by the office that denied the exemption. This request must be made within 30 calendar days of the date of the denial letter. The response should address the reasons for the denial, include supporting documentation, and be signed. During this review process, the denial remains in effect. Upon receipt of a timely written response, the IRS reevaluates the denial and may either issue an acceptance letter or a subsequent denial letter.
- Appeal to IRS Independent Office of Appeals: If the initial administrative review upholds the denial, the individual can appeal the decision to the IRS Independent Office of Appeals. This appeal must also be in writing, signed, and submitted within 30 calendar days of the date of the subsequent denial letter. The appeal should contain a detailed explanation addressing the denial and include supporting documentation.
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