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petitioners’ religious beliefs are substantially burdened, the
Federal income tax system does not violate RFRA.8
C. Remaining Contentions in Response to Summary Judgment Motion
The remaining contentions raised by petitioners in the
response to summary judgment motion are shopworn and frivolous
assertions that do not deserve careful analysis. See Crain v.
Commissioner, 737 F.2d 1417 (5th Cir. 1984).
First, as previously discussed, petitioners’ contention that
RFRA provides for this matter to be heard by an Article III
court, and their argument about their right to a jury trial with
respect to this case are without merit. See supra pp. 10-12.
Second, petitioners have not been denied due process. The
provision of an administrative hearing before the Appeals
division is not essential to the validity of a notice of
deficiency and would have been futile since petitioners did not
dispute the computation or amount of the tax. See Cataldo v.
Commissioner, 60 T.C. 522, 523 (1973), affd. per curiam 499 F.2d
550 (2d Cir. 1974); see also Corcoran v. Commissioner, T.C. Memo.
8 Petitioners contend that the least restrictive means of
furthering the Government’s compelling interest is to simply
“waive” the determined deficiencies in, and additions to, tax.
In support of their argument, petitioners rely on the
unsubstantiated argument that during the previous years 1991,
1993, 1994, and 1995, respondent allegedly did not pursue any
adjustments. Petitioners’ argument, however, must fail because
it is well settled that each taxable year stands on its own and
must be separately considered. Respondent is not bound in any
given year to allow the same treatment permitted in a previous
year. Pekar v. Commissioner, 113 T.C. 158, 166 (1999). The
circumstances of prior years are not relevant, and we consider
only the taxable years at issue before this Court.
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