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Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Friday, November 2, 2012

Experts State That Gay Couples Should File Protective Tax Claims In Response to Windsor

Gay MarriageAs I have previously discussed, the Second Circuit Court of Appeals held that the Defense of Marriage Act (DOMA) violated the equal protection clause of the United States Constitution. Married gay couples might want to take advantage of the current legal situation surrounding DOMA. At this moment, experts state that gay married couples might want to consider "filing a protective refund claim with the Internal Revenue Service." This applies more to couples who are legally married in the few states that allow gay marriage, but could also apply to those couples who are in domestic unions. It is important to note that this is only a precaution in case the United States Supreme Court rules that DOMA is unconstitutional. The act of filing of protective refund claim protects a taxpayer's right to claim a refund from the Internal Revenue Service. This is especially important because there is only a three year statute of limitation on trying to claim a refund from the Internal Revenue Service.

See Debra Cassens Weiss, Married Gay Couples Should File Protective Tax Claims in Case DOMA Is Overturned, Experts Say, ABAJournal, Nov. 2, 2012.

Special thanks to Brian Cohan (Attorney at Law, Law Offices of Brian J. Cohan, P.C.) for bringing this article to my attention.

http://lawprofessors.typepad.com/trusts_estates_prof/2012/11/experts-states-that-gay-couples-should-file-protective-tax-claims-in-response-to-windsor.html

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