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422.101 to 422.112 (2000). The issuance of an SSN results in the
creation of (1) a record at the SSA of that person’s earnings for
purposes of determining the old-age, survivors, and disability
insurance and other benefits that the person may be entitled to,
and (2) a unique numerical identifier for the individual for use
by a variety of governmental and private entities. See Miller v.
Commissioner, 114 T.C. ___ (2000); Komuves, “We’ve Got Your
Number: An Overview of Legislation and Decisions to Control the
Use of Social Security Numbers as Personal Identifiers”, 16 J.
Marshall J. Computer & Info. L. 529 (Spring 1998).
The Religious Freedom Restoration Act of 1993
RFRA was enacted in response to Employment Div. v. Smith,
494 U.S. 872 (1990). In Smith, the Supreme Court held that valid
neutral laws of general applicability do not violate a person’s
religious rights even when the law is not supported by a
compelling governmental interest. See id.; Adams v.
Commissioner, 110 T.C. 137, 138 (1998), affd. 170 F.3d 173 (3d
Cir. 1999). Prior to 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. v. Smith, supra at
899 (O’Connor, J., concurring in judgment); see also Adams v.
Commissioner, supra at 138.
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