(Washington, D.C.) – U.S.
Senators Patty Murray (D-WA) and Maria Cantwell (D-WA) joined six Democratic
Senators in sending a letter to the Internal Revenue Service (IRS) urging them
to address problems faced by same-sex couples while filing their 2010 federal
income tax returns. The letter, sent to the Commissioner of Internal Revenue
Douglas Shulman, outlines specific issues that made it difficult for same-sex
couples to accurately file tax returns and calls on the IRS to provide these
couples with the guidance they need to comply with the law.
“Today, each of our States recognizes same-sex
marriages or domestic partnerships that the federal government does not
recognize. When couples in these relationships attempted to calculate
their tax returns this year, they encountered significant problems…” wrote
the Senators. “We respectfully request that you to take steps to provide
appropriate guidance to these couples.”
The letter was signed by
Senators Patty Murray (D-WA), Maria Cantwell (D-WA), Dianne Feinstein (D-CA),
Barbara Boxer (D-CA), Sheldon Whitehouse (D-RI), Patrick Leahy (D-VT), Tom
Harkin (D-IA), and Jeff Merkley (D-OR).
Full text of the letter is below:
The Honorable Douglas H. Shulman
Commissioner of Internal Revenue
Internal Revenue Service
U.S. Department of the Treasury
Washington, DC 20224
Dear
Commissioner Shulman:
We
write to urge the Internal Revenue Service to take timely action to address
problems that same-sex couples encountered in filing their 2010 federal income
tax returns.
Today,
each of our States recognizes same-sex marriages or domestic partnerships that
the federal government does not recognize. When couples in these
relationships attempted to calculate their tax returns this year, they
encountered significant problems. Many couples have reported spending
substantial amounts of time and money trying to file accurate tax
returns. As the National Taxpayer Advocate stated when it highlighted
these problems in its 2010 report to Congress, “it is a basic responsibility of
government to provide taxpayers with sufficient guidance to enable them to
comply with the law.” We respectfully request that you to take steps to
provide appropriate guidance to these couples.
It
is also imperative that the IRS address the specific problems encountered by
couples in California, Washington, and Nevada, where state community property
laws apply. In each of these States, same-sex couples who are married or
in registered domestic partnerships must pool and then divide their incomes to
calculate their tax liability. The federal tax system, however, currently
has no means of linking an individual’s tax return to that of his or her spouse
or domestic partner. As a result, underpayment penalties may be wrongly
assessed or the system may incorrectly register that overpayments have been made.
Similarly, when one person is self-employed, social security credits and tax
liabilities may be wrongly attributed to the taxpayer who is not
self-employed. These administrative difficulties threaten to add
additional, unacceptable burdens to couples that already went to great lengths
to file accurate returns.
Some,
but not all, of these problems would be solved by repeal of the Defense of
Marriage Act. We support repeal of that law. Until the full
Congress acts, however, it is essential that the IRS take steps to ensure that
couples have the guidance they need to file accurate tax returns under current
law and that an administrative system be in place to recognize accurate returns
when they are filed. We look forward to hearing about actions you are
taking to resolve these problems. If you have any questions, please
contact Senator Feinstein’s office at (202) 224-4933. Thank you for your
consideration of these important issues.
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