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Abstract: 

In a recent memorandum, the IRS’s Office of Chief Counsel reversed its position on the application of Poe v. Seaborn to California Registered Domestic Partners (RDPs), concluding that the earned income of RDPs may be split between the parties, each reporting one-half of the total. This reversal in IRS position did not reflect any change in the federal Defense of Marriage Act (DOMA), which precludes RDPs from being recognized as married for federal tax purposes. Instead, the reversal resulted from changes in California property law—changes that the federal tax system has to take into account without regard to DOMA.

Keywords: Defense of Marriage Act (DOMA), ILM 201021050, California Registered Domestic Partners, Poe v. Seaborn

Affiliations:  .