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DOMA

Common-Law Couples and Social Security – As With Same-Sex Marriages, State Law Tends to Govern Eligibility

Common-Law Couples and Social Security – As With Same-Sex Marriages, State Law Tends to Govern Eligibility

Common-Law Couples and Social Security – As With Same-Sex Marriages, State Law Tends to Govern Eligibility, as reported in the news of the WS Journal. With all the questions about how the Social Security Administration deals with same-sex marriages and civil unions, it was inevitable that one would surface about common-law marriages. Common-law marriages have […]

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How to treat same-sex spouse health premiums wrongly included in W-2 income

How to treat same-sex spouse health premiums wrongly included in W-2 income

Information Letter 2014-0012. IRS has provided advice on how an employee should treat amounts wrongfully included in her W-2 income for the premiums her employer paid for her same-sex spouse’s health insurance. IRS advises the employee to request a corrected W-2 or, if that fails, to take specified steps to report a corrected amount of […]

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Post-Windsor guidance to same-sex married couples on cafeteria plans and HSAs

Post-Windsor guidance to same-sex married couples on cafeteria plans and HSAs

In Notice 2014-1, 2014-2 IRB, IRS has provided additional guidance on the application of the rules under Code Sec. 125 (relating to cafeteria plans, including health and dependent care flexible spending arrangements) and Code Sec. 223 (relating to health savings accounts), with regard to participation by same-sex spouses in certain employee benefit plans in light […]

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FAQs clarify payroll-related issues for same-sex married couples

FAQs clarify payroll-related issues for same-sex married couples

IRS has answered several new questions regarding the taxes of same-sex couples, including three questions regarding payroll taxes with respect to benefits provided by an employer for an employee’s same-sex spouse.  Click here to view the IRS FAQs on same-sex marriage. Background. In ’96, Congress enacted, and President Clinton signed into law, the Defense of […]

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IRS adopts “state of celebration” rule in recognizing same-sex marriages: IR 2013-72; Rev Rul 2013-17, 2013-38 IRB

IRS adopts “state of celebration” rule in recognizing same-sex marriages:  IR 2013-72; Rev Rul 2013-17, 2013-38 IRB

We blogged that “Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples.” This blog expands on that announcement. In IR 2013-72; Rev Rul 2013-17, 2013-38 IRB, IRS has issued much anticipated guidance explaining the […]

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Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction […]

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Gay rights group lobbies Obama administration on tax status

Gay rights group lobbies Obama administration on tax status

As reported in Reuters, a major U.S. gay rights group is stepping up pressure on the Obama administration to grant federal tax benefits to legally married same-sex couples based on where the wedding took place – a step that would greatly expand the present practice. As the Internal Revenue Service faces a major decision on […]

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CRS outlines income tax impact of Supreme Court’s DOMA decision

CRS outlines income tax impact of Supreme Court’s DOMA decision

A Congressional Research Service (CRS) Report has provided an overview of the potential federal income tax implications for same-sex married couples of the decision in U.S. v. Windsor, (Sup Ct 6/26/2013) 111 AFTR 2d 2013-2385, in which the U.S. Supreme Court struck down section 3 of the Defense of Marriage Act (DOMA). Click here for […]

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For some gays in America, a legal victory becomes a tax headache

For some gays in America, a legal victory becomes a tax headache

 As reported in the news in Reuters, married Californians Jeremy Turpen and Randy Brock celebrated last month’s U.S. Supreme Court rulings on gay marriage. Now they face a tax headache.  Living in a state that recognizes gay marriage, they are entitled under the rulings to federal tax breaks enjoyed by other U.S. married couples such […]

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Tax implications of the Supreme Court’s decision holding DOMA unconstitutional

Tax implications of the Supreme Court’s decision holding DOMA unconstitutional

We have previously blogged on the U.S. Supreme Court’s decision in Windsor, “Supreme Court strikes down DOMA; all legal spouses afforded same federal tax treatment.”  This article discusses some of the tax implications from the Supreme Court’s decision. Unanswered questions. While the decision makes clear that the federal government must recognize a lawful same-sex marriage, […]

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How the Supreme Court ruling will affect same sex spouses

How the Supreme Court ruling will affect same sex spouses

As reported in the NY Times, “How the Supreme Court ruling will affect same sex spouses,” there are a variety of of laws, benefits, and taxes, that need to be taken into account.  Here’s the article. Gay couples have long had second-tier status when it came to their finances — many things were more complicated, […]

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Supreme Court strikes down DOMA; all legal spouses afforded same federal tax treatment

Supreme Court strikes down DOMA; all legal spouses afforded same federal tax treatment

In one of its most highly anticipated decisions, United States v. Windsor, (June 26, 2013), 111 AFTR 2d  ¶2013-839, the United States Supreme Court by a margin of 5 to 4 has struck down section 3 of the Defense of Marriage Act (DOMA), which required same-sex spouses to be treated as unmarried for purposes of […]

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Supreme Court hears oral arguments on constitutionality of DOMA in estate tax case

Supreme Court hears oral arguments on constitutionality of DOMA in estate tax case

The Supreme Court’s consideration of Windsor v. U.S., an estate tax case challenging the constitutionality of the Defense of Marriage Act (DOMA), is one of the most anticipated cases in recent history. The Windsor case concerns a surviving same-sex spouse who is seeking an estate tax refund based on IRS’s DOMA-based disallowance of the marital […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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