Principles and ideals of equal rights aside, the IRS will not allow you to file a joint tax return if your marital status is not legally recognized by the state in which you reside. Some same-sex marriage proponents have been refusing to file individual tax returns as an act of civil disobedience. However, the current climate is that the IRS only accepts joint returns from people whose marriages are legalized by their state of residency.

CCH (http://tax.cchgroup.com/) reports:

Individual Not Married Under State Law Not Entitled to Joint Filing Status; Joint Return Never Filed in Response to Substitute Return

An individual was not entitled to claim joint filing status for years in which he did not file returns because he failed to file joint returns after substitute returns were prepared by the IRS. The individual was a prominent gay-rights activist in a committed same-sex relationship and refused to file returns on behalf of himself as a form of civil disobedience advocating equality for same-sex marriage.

The IRS prepared a substitute return for him, determining his filing status as single because, under the laws of his state of residency, same-sex marriage was not recognized, and he was, therefore, not married under Code Secs. 6013 and 7703. The individual was not subsequently entitled to joint filing status because he failed to file a joint return in response to the substitute return prepared by the IRS.

If your state recognizes same-sex marriage or if you are legally able to file a joint tax return, it is extremely important for you to understand the financial liabilities that come with a joint tax return. If your spouse is in trouble with the IRS (wage garnishments, bank levies, and other IRS penalties), his/her IRS debt will be transferable to you unless you can prove that you are an “Innocent Spouse.”

Tax Resolution Services can help you understand whether your taxes are eligible to be discharged in bankruptcy. If you have deliquent tax returns that could jeopardize your eligibility, get help from the specialized staff of tax attorneys, CPAs, EAs and tax professionals at TRS. Visit Tax Resolution Services for a free income tax relief consultation or call us at 866-IRS-PROBLEMS (1-866-477-7762).

More Tax Help, IRS News and Tax Relief Tips:

1. Melt Your IRS Fears Away - Tax Help if You Can’t Afford to Pay Your 2008 Taxes
2. New Tax Laws Can Cause Tax Trouble for Innocent Taxpayers - How to Avoid and Resolve Problems with the IRS
3. Evading Taxes on Your Tax Return - The Money You Save is Not Worth the IRS Problems You End Up Causing Yourself
4. KLOS Tax Tip #44: Individuals Get a Tax Break - But Get Tax Help if You Owe Back Taxes!
5. IRS Imposes Tax Penalties on Individual Who Failed to Pay Taxes on Full Income

Tags: failing to file federal tax return, failure to file, i need tax help, Innocent Spouse, IRS debt, IRS help, IRS problem solver, irs problems, IRS tax problems, Michael Rozbruch, tax attorney, wage garnishment

This entry was posted on Tuesday, July 21st, 2009 at 2:34 pm and is filed under Filing Unfiled Returns and Replacing Substitute for Ret, IRS Tax Cases, Innocent Spouse, Seeking Professional Tax Help, Tax news and tips, Taxpayer Rights, tax help. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.