Table of Contents

• Cover of the appeal
• Table of Authorities
• Local Rule 28(2) Statement
• Jurisdictional Statement
• Issues Presented for Review
• Statement of the Case
• Nature of the Claim
• The Proceedings Below
• Statement of Facts
• Summary of Argument
• Argument
• Standard of Appellate Review
• Standards Applicable to a Pro Se Litigant
• RFRA Standards
• Review of Imposition of a Penalty
• The Tax Court should not have dismisssed Daniel Jenkins's Claim BECAUSE HE RAISES A VIABLE THEORY UNDER THE FIRST AND NINTH AMENDMENTS FOR THE RECOGNITION AND ACCOMMODATION OF A RIGHT OF CONSCIENTIOUS OBJECTION TO MILITARY TAXATION
• Ninth Amendment Jurisprudence
• State and Federal Recognition of Right of Conscientious Objection to Compelled Military Participation
• The Tax Court Erred in Failing to Determine WHETHER ACCOMMODATING DANIEL JENKINS WOULD BE UNDULY BURDENSOME UNDER THE RELIGIOUS FREEDOM RESTORATION ACT OF 1993
• The Tax Court should not have Assessed a Penalty BECAUSE DANIEL JENKINS' CLAIM IS NOT FRIVOLOUS
• Conclusion