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freedoms “does not confer an entitlement to such funds as may be
necessary to realize all the advantages of that freedom.” Harris
v. McRae, 448 U.S. 297, 318 (1980); see Regan v. Taxation With
Representation of Wash., 461 U.S. 540, 550 (1983).
In any event, even if petitioners could demonstrate a
recognizable burden on the free exercise of their religious
beliefs, the burden would be justified by the Government’s
compelling interest in collecting taxes and administering a
uniform, mandatory, and sound tax system. See, e.g., Hernandez
v. Commissioner, 490 U.S. 680, 699-700 (1989) (quoting United
States v. Lee, 455 U.S. 252, 260 (1982), stating that the
Government has a “‘broad public interest in maintaining a sound
tax system,’ free of ‘myriad exceptions flowing from a wide
variety of religious beliefs’”); United States v. Lee, supra at
260 (“Because the broad public interest in maintaining a sound
tax system is of such a high order, religious belief in conflict
with the payment of taxes affords no basis for resisting the
tax.”); Miller v. Commissioner, 114 T.C. 511, 517 (2000); Adams
v. Commissioner, 110 T.C. 137, 139 (1998), affd. 170 F.3d 173 (3d
Cir. 1999). This compelling Government interest underpins the
Commissioner’s authority to compromise tax liabilities under
section 7122 and to prescribe guidelines for officers and
employees of the Internal Revenue Service to determine whether an
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