This case involved a conflict between the beliefs of the Old Order Amish and government regulations on employment and Social Security. The Amish regard the care of the sick and elderly to be one of their religious obligations; as a consequence, they believe that paying Social Security taxes (designed to care for the sick and elderly) would entail acknowledging that the government had that task rather than they. Thus, paying Social Security taxes would mean denying an important aspect of their faith.
Lee, an Amish employer, employed other Amish to work on his farm and in his carpentry shop, but failed to withhold social security taxes from his employees or to pay the employer's share of such taxes. The IRS assessed