Courts have held repeatedly that the tax law is sufficiently important that Congress is never required to accommodate taxpayer’s religious beliefs within it. At the same time, as a result of the confluence of a number of laws and constitutional requirements, it is virtually impossible for taxpayers to challenge the government’s grant of religious accommodations in the tax law. As a result, when the government gets accommodation wrong, taxpayers have no recourse to challenge it. At the same time, because its accommodations are entirely ad hoc, the government has nothing against which to measure its accommodation, other than generally-applicable tax policy principles. To make tax accommodation more consistent and fair, the government needs to develop a decision-making framework against which it can evaluate whether an accommodation is appropriate or not.