Gee! He didn't report his SE income. Many years a go I worked for a tax officet that had about 60 clergy clients. The owner said that the clergy were the biggest violators in unreporting income and also of overstating expenses. Who would'a thought.! Guess they missed this in the Bible "Proverbs 6:16-19: “These six things the Lord hates, yes, seven are an abomination to Him: A proud look, a lying tongue, ........."