In his decision, Goodman referred to paragraph 171 of the Handbook on Procedures and Criteria for Determining Refugee Status (the Handbook) of the Office of the United Nations High Commissioner for Refugees (UNHCR) which states "171. Not every conviction, genuine though it may be, will constitute a sufficient reason for claiming refugee status after desertion or draft-evasion. It is not enough for a person to be in disagreement with his government regarding the political justification for a particular military action.