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RFRA “may assert that violation as a claim or defense in a
judicial proceeding and obtain appropriate relief against a
government”. RFRA, 42 U.S.C. sec. 2000bb-1(c). A claimant under
the RFRA must show that the Government “substantially burdened”
his or her free exercise of religion. RFRA, 42 U.S.C. sec.
2000bb-1(a). Upon such a showing, the Government must
demonstrate that the application of the burden to the person (i)
is in furtherance of a compelling governmental interest and (ii)
is the least restrictive means of furthering that compelling
interest. RFRA, 42 U.S.C. sec. 2000bb-1(b). The Government’s
burden is both of production and persuasion. RFRA, 42 U.S.C.
sec. 2000bb-2(3).
III. Substantial Burden
Petitioners seek dependency exemptions which, over a number
of years, may be worth several thousands of dollars to them. In
order to secure this benefit, which is available to similarly
situated parents, petitioners must obtain and use SSN’s for their
children. Respondent concedes this would violate a central tenet
of petitioners’ religion. Thus, petitioners’ argument that the
SSN requirement imposes a cognizable burden on their freedom of
religion may find some support under First Amendment case law.
See Thomas v. Review Bd., 450 U.S. 707, 717-718 (1981) (“Where
the State conditions receipt of an important benefit upon conduct
proscribed by a religious faith * * * a burden upon religion
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Last modified: May 25, 2011