- 5 - payments were spent in a manner that violates their religious belief. Because the broad public interest in maintaining a sound tax system is of such high order, religious belief in conflict with the payment of taxes affords no basis for resisting the tax. [Id. at 260; citations omitted; emphasis added.] Thus, while petitioner's religious beliefs are substantially burdened by payment of taxes that fund military expenditures, the Supreme Court has established that uniform, mandatory participation in the Federal income tax system, irrespective of religious belief, is a compelling governmental interest. See id.; Hernandez v. Commissioner, supra. As a result, requiring petitioner's participation in the Federal income tax system is the only, and thus the least restrictive, means of furthering the Government's interest. Cf. Steckler v. United States, No. Civ. A. 96-1054, 1998 WL 28235 (E.D. La., Jan. 26, 1998) (relying on United States v. Lee to hold that withholding pursuant to section 3406 was the least restrictive means of furthering the compelling governmental interest of ensuring that all citizens participate in the tax system). Therefore, we hold that RFRA does not exempt petitioner from Federal income taxes. Accordingly, we sustain respondent's determinations. Cf. Babcock v. Commissioner, T.C. Memo. 1986-168 (upholding additions to tax for failure to file and failure to make estimated tax payments where a Quaker taxpayer claimed a religious exemption from Federal income taxes).Page: Previous 1 2 3 4 5 6 Next
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