- pdf version of the brief
- COVER
- TABLE OF AUTHORITIES
- SUMMARY OF ARGUMENT
- ARGUMENT
- 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's CLAIM IS NOT FRIVOLOUS
- THE TAX COURT ERRED IN FAILING TO DETERMINE WHETHER
- CONCLUSION
- CERTIFICATE OF COMPLIANCE WITH RULE 32(a)