SSN Policy Manual

Some Examples

sign an affidavit that the request had been made. Further IRS regulations provide for a waiver of penalties for reasonable cause. A copy of the letter of determination is attached as Exhibit 6.

11. THE COMMISSIONS COMPLAINT IS SUFFICIENT UNDER RULE 8 OF THE FEDERAL RULES OF CIVIL PROCEDURE The defendant argues that the Commission's complaint should be dismissed because the Commission has failed to plead detailed facts to establish a claim of religious discrimination. The law is well established that a claimant is not required to set forth specific facts to support general allegations of discrimination. Conlev V.Gibson, 355 U.S. 4l,47 (1957). Rule 8 of the Federal Rules of Civil Procedure requires only that the complaint contain "a short and plain statement of the claim that will give the defendant fair notice of the plaintiffs claim and the ground upon which it rests." Id. at 47. The Federal Rules of Civil Procedure allow such "notice" pleading because of the liberal opportunity for discovery and other pretrial procedures designed to define more narrowly the disputed issues and facts. Id. at 48. Further, a court may dismiss a claim pursuant to Rule 12(b)(6) only if it establishes "beyond doubt that the Plaintiff can prove no set of facts which would entitle him to relief." Id. at 46. The Commission has pled facts sufficient to give the defendant notice of the claim of religious discrimination under Title VI1.- Paragraphs seven (7) and eight (8) of the complaint put the defendant on notice that Plaintiff alleged that the defendant violated Title VII by discharging Mr. Hanson and refusing to accommodate his religious belief. If the defendant is unclear about the specific facts surrounding the discharge for religious beliefs more information could be obtained through using the discovery process or filing a motion for a more definite statement pursuant to Rule 12(e) of the Federal Rules of Civil Procedure. However, as is clear from the argument contained in the Defendant's motion and the fact that the defendant was involved in the administrative process with the EEOC prior to the filing of the litigation, the defendant is well aware of the facts surrounding the Commission's claim of religious discrimination. The Commission's complaint is sufficient to give the defendant notice of the claim and therefore Defendant's Motion to Dismiss should be denied. 111. THE COMMISSION CAN ESTABLISH THAT DEFENDANT VIOLATED TITLE VII BY DISCHARGING MR. HANSON BECAUSE OF HIS RELIGIOUS BELIEF. In order to establish a claim of religious discrimination in employment, the Commission must show that 1) Mr. Hanson had a bona fide religious belief that conflicts with an employment requirement; 2) Mr. Hanson informed the employer of this belief; 3) Mr. Hanson was discharged for his failure to comply with the conflicting employment requirement. Once the Commission establishes the prima facie case, the burden shifts to the employer to show that it was unable to reasonably accommodate the employees' religious belief without undue hardship. Turuen v. Missouri-Kansas-Texas R. Co., 736 F.2d 1022 (5th Cir. 1984).