While the majority of Americans willingly (if perhaps grudgingly) pay their taxes, there is a small group of tax protestors who try to figure out arcane reasons why they are not subject to the tax. A subset of this group has decided that their religious beliefs or practices excuses them from taxpaying. And certainly the government has accommodated some religious practices. Because its tax accommodations lack a principled common thread, though, it is impossible to determine whether a novel religious practice will be accommodated. This opens the door for unscrupulous tax protestors to try to claim their own accommodation. If tax policymakers were to have a framework they could use, both sincere and insincere religious believers could know whether they were likely to be accommodated. This book will develop that framework.