John W. and Faythe A. Miller - Page 1

                                          114 T.C. No. 32                                              

                                     UNITED STATES TAX COURT                                           

                        JOHN W. AND FAYTHE A. MILLER, Petitioners v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 12310-98.             Filed June 23, 2000.                                

                        Ps claimed dependency exemptions on their 1996                                 
                  joint Federal income tax return without furnishing                                   
                  SSN’s for their children, as required under sec.                                     
                  151(e), I.R.C.  Ps seek relief from the SSN requirement                              
                  because of their religious beliefs in opposition to                                  
                  using SSN’s.  Held:  the SSN requirement is the least                                
                  restrictive means of achieving the Government’s                                      
                  compelling interests in implementing the Federal tax                                 
                  system in a uniform, mandatory way and in detecting                                  
                  fraud in regard to dependency exemptions.  Accordingly,                              
                  neither the Free Exercise Clause of the First Amendment                              
                  to the Constitution nor the Religious Freedom                                        
                  Restoration Act of 1993, Pub. L. 103-141, sec. 2, 107                                
                  Stat. 1488, provides a basis for excepting Ps from the                               
                  SSN requirement.                                                                     

                  John W. and Faythe A. Miller, pro se.                                                
                  Elizabeth A. Owen, for respondent.                                                   

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