Byline: ON THE JOB By Dan Grinfas For The Register-Guard

Question: I have a Muslim employee who initially refused to complete a W-4 form, claiming that for religious reasons he is exempt from having taxes withheld from his paycheck. I convinced him that by law he had to complete the W-4,

Answer: No. Many employees, invoking the First Amendment to the Constitution, have argued that they should be exempt from the income tax because taxes are used to fund government programs that they oppose for religious reasons.

However, courts have rejected these claims. In a 1982 case, United States vs. Lee, the U.S. Supreme Court stated that the tax system "could not function if denominations were allowed to challenge the tax system because tax payments were spent in a manner that violates their religious belief."

The Form W-4 is also known as the Employee's Withholding Allowance Certificate, and some employees have tried to protest against completing the form by claiming they don't have to "allow" withholdings. But it's not the employee's choice whether to allow withholding.

The Internal Revenue Service says that when an employee refuses to complete a Form W-4, the employer should still take taxes out of the employee's pay.

Employers must ask all employees to submit a signed W-4 form when they start work, and withholding must begin effective in the first pay period. If an employee does not submit a W-4, the employer should withhold as if the employee were single and claiming no allowances.

Some employees refuse to provide a Social Security number on the W-4 form, citing privacy or religious reasons, but they are obligated to do so despite these objections.

In 1999, the 9th Circuit Court of Appeals addressed this issue in Sutton vs. Providence St. Joseph Medical Center. Sutton objected to providing his Social Security number to his employer, saying he believed that the number was the "Mark of the Beast" prophesied in the Book of Revelations. The employer withdrew its employment offer, and Sutton sued for religious discrimination. The court upheld the employer's action, finding that the requested accommodation would pose an undue hardship.

Employers who encounter this type of objection can mail the incomplete Form W-4 to the W-4 Coordinator at the IRS service center. The IRS will then send a letter advising the employee that he or she is subject to a $500 penalty for failing to provide a Social Security number.

Question: We have an employee, Bruce, who likes to travel to attend a weeklong, annual religious convention - a retreat where he meets members of other churches. This year, he submitted a vacation request two weeks ahead of the convention, and his supervisor denied the request because of our "first come, first served" vacation policy. Four other employees in the same department already have been approved for time off, and as this is a busy time of year for us, we can't spare anyone else. Is it discriminatory to deny Bruce's request?

Answer: Probably not, because attendance at this event seems to be a matter of personal preference for Bruce and not a tenet of his religion. If Bruce were requesting time off for a religious holiday or for the Sabbath when his religion prohibited him from working, you'd be obligated to make reasonable accommodations for him, provided that his religious belief is sincerely held and that accommodating his request wouldn't pose an undue hardship.

You're not required to make special accommodations based on mere preference. If Bruce claims attendance is required under his religion, you can require documentation from his priest or minister. And if Bruce knew about the "first come, first served" policy, you may be able to show that Bruce's request creates an undue hardship such that you're not obligated to bump another employee.

On The Job is written by Dan Grinfas of the Oregon Bureau of Labor and Industries. Contact BOLI at (503) 731-4200, or BOLI, 800 N.E. Oregon St. No. 32, Portland, OR 97232.