Since opposite-sex RDPs are not affected by DOMA, is it possible for them to be considered married at the federal tax level? In other words, should they be filing as married (either jointly or separately)? Read More ...

Today Federal District Judge Jeffrey S. White (Northern District, California) ruled that DOMA was unconstitutional as applied to Karen Golinski, a staff attorney at the United States Court of Appeals for the Ninth Circuit. This is a great opinion, explaining cogently why classifications on the basis of sexual orientation are entitled to heightened scrutiny. For anyone looking for substantial authority to support filing your federal taxes as married, this opinion is a strong plus. Read More ...

The Ninth Circuit handed down its decision in the Perry case on February 7, 2012, finding that Proposition 8 was unconstitutional under the Fourteenth Amendment of the Federal Constitution. Today, the proponents of Proposition 8 filed for rehearing en banc. Read More ...

Tomorrow, February 7, 2012, is the day. The Court of Appeals for the Ninth Circuit has just announced that it will release its opinion by 10:00 AM California time. Read More ...

Nina Olson, the National Taxpayer Advocate, has started a blog. Read More ...