Michael T. Hawkins and Janine M. Hansen - Page 7

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          inconvenience.  Guam v. Guerrero, 290 F.3d 1210, 1222 (9th Cir.             
          2002) (citing Worldwide Church of God v. Phila. Church of God,              
          Inc., 227 F.3d 1110, 1121 (9th Cir. 2000)).4                                
               Petitioners present mere summary assertions that Rules 24              
          and 200 substantially burden their right to free exercise of                
          religion and fail to identify any aspect of their religion that             
          has been violated.  At the hearing, petitioners sought to have a            
          religious adviser enter an appearance as their counsel.  This               
          person was not an attorney, nor had he established his                      
          qualifications by passing a written examination given by the Tax            
          Court, and the Court would not accept his formal appearance.                
          Nevertheless, the Court allowed petitioners’ religious adviser to           
          confer with petitioners at regular intervals throughout the                 
          proceedings and to sit at petitioners’ counsel desk.  Petitioners           
          stated that they had spoken with an attorney regarding this                 
          matter, that the attorney was a member of the bar of the State of           
          Nevada, but that the attorney would have refused to pay the fee             


          4  RFRA originally defined the term “exercise of religion” as               
          “the exercise of religion under the First Amendment to the                  
          Constitution”.  42 U.S.C. sec. 2000bb-2(4)(1994).  The Religious            
          Land Use and Institutionalized Persons Act of 2000 (RLUIPA), Pub.           
          L. 106-274, 114 Stat. 803-807, currently codified at 42 U.S.C.              
          secs. 2000cc to 2000cc-5 (2000), amended certain provisions of              
          RFRA, including the definition of “exercise of religion”.  RLUIPA           
          secs. 7(a)(3), 8(7)(a).  RLUIPA amends RFRA so that “exercise of            
          religion” now means “religious exercise, as defined in section              
          2000cc-5 of this title.”  42 U.S.C. sec. 2000bb-2(4) (2000).                
          “Religious exercise”, for purposes of RFRA, is defined to include           
          “any exercise of religion, whether or not compelled by, or                  
          central to, a system of religious belief.”  RLUIPA, 42 U.S.C.               
          sec. 2000cc-5(7)(A).                                                        




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