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In July of last year, the U.S. Justice Department brought suit against Philadelphia
Yearly Meeting of the Religious Society of
Friends to force the Quaker organization to act as a collection agent on the
government's behalf against one of PYM's own members. At issue were the back
taxes of a member and employee who, as a matter of deeply held religious convictions,
refuses to pay taxes that support war and preparations for war. This past Monday
Judge Stewart Dalzell of the United States District Court for Eastern Pennsylvania
ruled in the case of the United States of America v. Philadelphia Yearly Meeting
[PYM]. He offered a mixed decision.
On the one hand, Judge Dalzell found against PYM in determining that we must honor the levy on Priscilla Adams's wages and pay over to the IRS the amount they seek. On the other hand, he found in favor of PYM in determining that as Quakers we were not unreasonable - as the IRS had claimed - to stand on religious principles and to contest the appropriateness of the levy as a means of collection in these circumstances. The judge thus ruled that the 50% penalty the IRS sought to impose on PYM for refusing to honor the levy is unwarranted and disallowed.
From the beginning this case has been as much, if not more, about religious
freedom and freedom of conscience than taxes. As an historic peace church well-known
for our long- standing, principled opposition to war and violence, Quakers have
sought to develop and refine non-violent means of conflict resolution, and we
have helped others do so as well. Some members have long felt that, in addition
to refusing to participate in the military, they must also refuse to support
the military financially. As a Quaker organization, PYM has a carefully crafted
policy in regard to the withholding and payment of taxes for and by its employees.
We attempt to honor the responsible demands of citizenship and also to support
our employees
who cannot in good conscience pay taxes for war.
In one of the most important points in this ruling, Judge Dalzell affirms that
the Religious Freedom Restoration Act [RFRA] is
applicable in this case - as we have long argued - even though the government
claims otherwise. The ruling states that: "The Yearly Meeting has established
that the IRS's conduct substantially pressured it to abandon core Quaker beliefs,"
and, therefore, "The burden shifts to the Government to show that enforcement
of the levy furthers a compelling interest [of the state] by the least restrictive
means."
Judge Dalzell concludes that he "agrees with the Yearly Meeting that the levy substantially burdens its exercise of religion." Despite this, he ruled that in this case PYM must honor the levy and pay over the amount in question. We believe this is an unfortunate ruling that fails to give full and proper weight to the Religious Freedom Restoration Act -- legislation designed to ensure the religious freedom guaranteed to both individuals and churches under the Constitution.
We continue to believe that the government can certainly find "less restrictive means" to collect the taxes it is owed. Forcing an established church to violate its fundamental historic principles for the convenience of the government cannot be acceptable. As it stands, this ruling says that the value of religious freedom - an essential social and moral value of our society - is less important than the government's desire to have the easiest means of collecting back taxes.
At the meeting of our governing body on June 24, PYM agreed to pay the funds ordered by the court. As individuals of faith who also wish to be good citizens, the members felt we had to take this course. However, we were also clear that we will continue to stand for religious freedom - not only for ourselves but for all people - and that we will continue to support our members who feel called to take stands of conscience in witness to their faith.