Michael T. Hawkins and Janine M. Hansen - Page 10

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               Rules 24 and 200 exist for the protection of the litigants             
          practicing before the Court and contribute to the fair and                  
          orderly trial of tax matters.  Since the Tax Court is an integral           
          part of the Federal income tax system, the Government has a                 
          compelling interest in the administration of the whole tax                  
          system, including its trials.  See United States v. Turnbull, 888           
          F.2d 636, 640 (9th Cir. 1989) (holding that the Government’s                
          compelling interest in a fair and orderly trial, in criminal                
          proceedings relating to a failure to pay Federal income taxes,              
          outweighed the taxpayer’s wish, contrary to the rules of the                
          court, to be represented by a lay person who shared his religious           
          beliefs).  We hold that the Government has a compelling interest            
          in the fair and orderly trials of this Court, which are important           
          to the maintenance and the administration of a sound tax system.            
          Rules 24 and 200 are an integral part of the least restrictive              
          means of achieving that interest.  Accordingly, Rules 24 and 200            
          do not violate RFRA.                                                        
          B.  Remaining Contentions Concerning Jurisdiction                           
               The remaining contentions with respect to jurisdiction                 
          raised by petitioners are shopworn, frivolous assertions that “we           
          perceive no need to refute * * * with somber reasoning and                  
          copious citation of precedent; to do so might suggest that these            
          arguments have some colorable merit.”  Crain v. Commissioner, 737           
          F.2d 1417, 1417 (5th Cir. 1984).  Nevertheless, we briefly                  
          address at least some of petitioners’ contentions and dispose of            
          them expeditiously.                                                         





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