Priscilla M. Lippincott Adams - Page 3

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            indirectly, in military activities.  Because Federal income taxes                            
            fund military activities, petitioner believes that her faith                                 
            prohibits her from paying such taxes.                                                        
                  Petitioner contends that, pursuant to the Religious Freedom                            
            Restoration Act of 1993 (RFRA), Pub. L. 103-141, sec. 2, 107                                 
            Stat. 1488, 42 U.S.C. sec. 2000bb to 2000bb-4 (1994), she is                                 
            exempt from Federal income taxes.  RFRA was enacted in response                              
            to Employment Div., Dept. of Human Resources v. Smith, 494 U.S.                              
            872 (1990).  In Smith, the Supreme Court held that neutral,                                  
            generally applicable laws may be applied to religious practices                              
            even when not supported by a compelling governmental interest.                               
            Before Smith, the Government had to demonstrate that the                                     
            application of such laws to religious practices was "essential to                            
            accomplish an overriding governmental interest," or represented                              
            "the least restrictive means of achieving some compelling state                              
            interest".  Employment Div., Dept. of Human Resources v. Smith,                              
            supra at 899 (O'Connor, J., concurring in judgment).  In City of                             
            Boerne v. Flores, 521 U.S. ___, 117 S. Ct. 2157 (1997), the                                  
            Supreme Court held that RFRA was unconstitutional as applied to                              
            State and local governments.  The Court, however, has not                                    
            determined, and the parties do not contend, that RFRA is                                     
            unconstitutional as applied to Federal law.                                                  
                  RFRA restores the compelling interest test by prohibiting                              
            the Government from imposing a substantial burden on the free                                

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