John W. and Faythe A. Miller - Page 9

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            exists.").  But see Patterson v. Commissioner, T.C. Memo. 1989-                            
            193, affd. without published opinion 896 F.2d 544 (2d Cir. 1990)                           
            (imposing higher tax rates on taxpayer who could not divorce or                            
            legally separate because of his religious beliefs was not an                               
            unconstitutional burden on his free exercise rights); In re                                
            Turner, 193 Bankr. 548 (Bankr. N.D. Cal. 1996) (requiring use of                           
            SSN on bankruptcy forms does not impose a “substantial burden”                             
            under the RFRA on form preparer with religious objections to use                           
            of the number).  Nevertheless, we do not find it necessary to                              
            determine whether petitioners’ free exercise of religion is                                
            substantially burdened by the SSN requirement because, as                                  
            discussed below, respondent has satisfied the compelling interest                          
            IV. Compelling Government Interest Test                                                    
                  Under the RFRA, the Government may impose a substantial                              
            burden on the free exercise of religion if it demonstrates that                            
            the application of the burden is the least restrictive means of                            
            achieving a compelling governmental interest.  See RFRA, 42                                
            U.S.C. sec. 2000bb-1(b) (1994); Adams v. Commissioner, 110 T.C.                            
            137 (1998), affd. 170 F.3d 173 (3d Cir. 1999).                                             
                  We find that the Government has a compelling interest in                             
            effectively tracking claimed dependency exemptions.  Through                               
            cross-matching of the SSN’s respondent can easily identify                                 
            whether an SSN has been claimed on another return for the year,                            

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