Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

Exercise 99

Crystal Eros is a devout Pyramidist and a member of the Religious Society of Yanni, a Pyramidist organization. She adheres to the fundamental tenets of Pyramidist theology, including the belief that the Spirit of God is in every person and that it is wrong to kill or otherwise harm another person. Crystal's faith dictates that she not voluntarily participate, directly or indirectly, in military activities. Because federal income taxes fund military activities, Crystal believes that her faith prohibits her from paying such taxes. Is there any legal substantiation for Crystal's position
Prepare (in good form) a research memorandum to the file. (See Chapter 2 for an illustration of the structure of a tax memo.)