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The Moonscape Of Tax Equality: Windsor And Behyond, Anthony C. Infanti
The Moonscape Of Tax Equality: Windsor And Behyond, Anthony C. Infanti
Articles
This essay takes a critical look at the tax fallout from the U.S. Supreme Court’s decision in United States v. Windsor, which declared section three of the federal Defense of Marriage Act (DOMA) unconstitutional. The essay is important because, while other federal laws will apply to some same-sex couples some of the time, the federal tax laws are a concern for all same-sex couples all of the time. The essay is timely because it addresses the recently issued IRS guidance regarding the tax treatment of same-sex couples.
In this essay, I first describe the path that led to the decision …
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Articles
Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.
In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …