John W. and Faythe A. Miller - Page 2

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                  LARO, Judge:  This case is before the Court fully                                    
            stipulated.  See Rule 122.  Petitioners petitioned the Court to                            
            redetermine respondent’s determination of a $1,391 deficiency in                           
            Federal income tax for 1996.                                                               
                  The issue in this case is whether requiring petitioners to                           
            provide Social Security numbers (SSN’s) for their dependent                                
            children as a condition to allowing their dependency deductions                            
            violates petitioners’ right to free exercise of religion.  We                              
            hold that it does not.                                                                     
                  Unless otherwise indicated, section references are to the                            
            Internal Revenue Code in effect for the year in issue.  Rule                               
            references are to the Tax Court Rules of Practice and Procedure.                           
            Dollar amounts are rounded to the nearest dollar.                                          
                  The stipulation of facts and the exhibits submitted                                  
            therewith are incorporated herein by this reference.  Petitioners                          
            resided in Sugar Land, Texas, when the petition was filed.                                 
                  Petitioners are the natural parents of two children, whom                            
            they claimed as dependents on their 1996 Federal income tax                                
            return.  At the end of 1996, petitioners’ children were 8 and 5                            
            years old.  Rather than provide SSN’s for their children on their                          
            return, petitioners attached a notarized affidavit declaring                               

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