The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA

Marisa Nelson (J.D. 2011, San Francisco), Comment, The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA. 45 U.S.F. L. Rev. 1145 (2011):

My Comment discusses the recent changes to the IRS’ interpretation of California community property law and the taxation of same-sex couples under Private Letter Ruling 2010-21-048 and Chief Counsel Advice 2010-21-049 and 2010-21-050, which had a significant impact on registered domestic partners and married same-sex couples this spring. These changes are discussed in the context of the Defense of Marriage Act ("DOMA"), key Supreme Court cases, and the various challenges to DOMA since its enactment in 1996.