Comments on Proposed Treasury Regulations Defining Terms Relating to Marital Status

13 Pages Posted: 12 Dec 2015 Last revised: 20 Dec 2015

See all articles by Anthony C. Infanti

Anthony C. Infanti

University of Pittsburgh - School of Law

The American Bar Association

American Bar Association - Section of Taxation

Date Written: December 3, 2015

Abstract

These comments respond to proposed Treasury Regulations defining terms relating to marital status in the Internal Revenue Code following the Supreme Court's decision in the Windsor and Obergefell cases. The comments applaud the Internal Revenue Service for reading gendered terms relating to marital status in a gender-neutral fashion. For a number of reasons, however, the comments recommend that the final regulations omit the proposed rule for determining an individual’s marital status and, in its place, codify the current deference to local law in determining marital status for federal tax purposes. Most importantly, the comments further recommend that the final regulations reverse the IRS's current position regarding domestic partnerships, civil unions, and similar relationships and instead recognize those relationships for federal tax purposes.

Keywords: marriage, marital status, same-sex marriage, LGBT, lesbian, gay, Obergefell, Windsor, tax, Internal Revenue Service, IRS, domestic partnership, civil union

JEL Classification: K34

Suggested Citation

Infanti, Anthony C. and Association, The American Bar, Comments on Proposed Treasury Regulations Defining Terms Relating to Marital Status (December 3, 2015). Available at SSRN: https://ssrn.com/abstract=2702131 or http://dx.doi.org/10.2139/ssrn.2702131

Anthony C. Infanti (Contact Author)

University of Pittsburgh - School of Law ( email )

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HOME PAGE: http://www.law.pitt.edu/people/anthony-c-infanti

The American Bar Association

American Bar Association - Section of Taxation

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Washington, DC 20005-1019
United States

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