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Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association

Articles

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 …

The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti

Northwestern University Law Review

No abstract provided.

Tax Treatment Of Defaulted Child Support: The Better Approach, Richard C.E. Beck

Other Publications

No abstract provided.

The Kiddie Tax: A Nuisance Solution To A Nonexistent Problem (Special Tax Symposium), Richard C.E. Beck

Articles & Chapters

No abstract provided.

The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck

Articles & Chapters

Husbands and wives who elect to file joint federal income tax returns

are jointly and severally liable for the entire tax due. Ninety-nine

percent of married couples who file income tax returns make the election

to file jointly, and each spouse thereby incurs personal liability for

the other spouse's income taxes. This Article argues that the rule is

unfair and unjustified and should be repealed