Michael T. Hawkins and Janine M. Hansen - Page 9

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          religion, respondent has satisfied the compelling interest test.            
          2.  Compelling Governmental Interest Test                                   
               In cases where the claimants’ rights have been substantially           
          burdened, the Government may impose a substantial burden on the             
          free exercise of religion if it demonstrates that the application           
          of the burden (i) is in furtherance of a compelling governmental            
          interest and (ii) is the least restrictive means of furthering              
          that compelling interest.  42 U.S.C. sec. 2000bb-1(b); see Miller           
          v. Commissioner, 114 T.C. 511, 516 (2000).  In addition to                  
          holding that Rules 24 and 200 do not violate the substantial                
          burden test of the RFRA, we conclude that respondent satisfies              
          the compelling interest and least restrictive means test.                   
               Respondent’s interest in administering the tax system                  
          properly is a compelling governmental interest.  See, e.g.,                 
          Hernandez v. Commissioner, 490 U.S. 680, 699-700 (1989)(“[E]ven a           
          substantial burden would be justified by the ‘broad public                  
          interest in maintaining a sound tax system,’ free of ‘myriad                
          exceptions flowing from a wide variety of religious beliefs.’”              
          (quoting United States v. Lee, 455 U.S. 252, 260 (1982))).  This            
          Court has stated:                                                           
               the Supreme Court has established that uniform,                        
               mandatory participation in the Federal income tax                      
               system, irrespective of religious belief, is a                         
               compelling governmental interest. * * * As a result,                   
               requiring petitioner’s participation in the Federal                    
               income tax system is the only, and thus the least                      
               restrictive, means of furthering the Government’s                      
               interest. * * * [Citations omitted.]                                   
          Adams v. Commissioner, supra at 139; see Hernandez v.                       
          Commissioner, supra; United States v. Lee, supra.                           




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