John W. and Faythe A. Miller - Page 8

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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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