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This book is for direct Exam preparation. This book is different from an outline. Excerpt from the book: Level of Scrutiny Freedom of religion is a first amendment right and so is covered by strict scrutiny. Define strict scrutiny and mention that it is a difficult test to pass for any law. Here, the tax law must serve a compelling government interest and be narrowly tailored (necessary) to achieve it. The burden is on the government to prove these issues. Comment to add: In a rationality review situation, P would have to prove that the government's objectives are illegitimate and irrational while under mid-level review, it could be either party who gets the burden of showing that the government objective is important/not important, and that the means selected to achieve it are/ are not sufficiently tailored to its achievement.

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