Petition for Writ of Certiorari: Table of Contents

Questions Presented

1. Is the Commissioner of Internal Revenue entitled to a blanket exemption from the application of the Religious Freedom Restoration Act of 1993 (“RFRA”), 42 U.S.C. § 2000bb, et seq., despite the absence of any such exemption in the statute and this Court's determination that blanket exceptions to RFRA should be neither inferred nor accepted on the basis of the government's generalized invocation of a need for uniformity in the administration of a federal program?
2. Can Ninth Amendment rights “retained by the people” be identified by examining liberties clearly existent at the time of the adoption of the Constitution and the Bill of Rights, as reflected in, for example, colonial and early state constitutions and legislation, so as to guarantee the right of conscientious objection to compelled participation in warfare that was well-established at the founding of this nation?

Table of Contents

• QUESTIONS PRESENTED
• TABLE OF CITED AUTHORITIES
• OPINION BELOW
• JURISDICTIONAL STATEMENT
• CONSTITUTIONAL AND STATUTORY PROVISIONS INVOLVED
• STATEMENT OF THE CASE
• REASONS FOR GRANTING THE PETITION
  1. REVIEW IS WARRANTED TO RESOLVE IMPORTANT QUESTIONS RELATING TO THE APPLICATION AND CONSTRUCTION OF THE RELIGIOUS FREEDOM RESTORATION ACT OF 1993
  2. REVIEW IS WARRANTED TO RESOLVE IMPORTANT QUESTIONS RELATING TO THE APPLICATION OF THE NINTH AMENDMENT TO THE RIGHT OF CONSCIENTIOUS OBJECTION IN EXISTENCE AT THE TIME OF THE FOUNDING OF THE UNITED STATES
• CONCLUSION
• TABLE OF APPENDICES
  • Appendix A - Opinion Of The United States Court Of Appeals For The Second Circuit Decided And Filed March 6, 2007
  • Appendix B - Order And Decision Of The United States Tax Court Dated March 3, 2005