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1.63 MB
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Quotes
Document Information
Type:
Tax briefing / professional publication
File Size:
1.63 MB
Summary
This document is page 10 of a 2013 'Expert Analysis' Tax Briefing published by Wolters Kluwer CCH. It discusses the tax implications of the Supreme Court's Windsor decision (regarding same-sex marriage) on joint returns, amended returns, and IRS audit policies for the 2009, 2012, and 2013 tax years. The document bears a 'HOUSE_OVERSIGHT_029314' Bates stamp, indicating it was part of a document production for a House Oversight Committee investigation.
Organizations (6)
| Name | Type | Context |
|---|---|---|
| Wolters Kluwer | ||
| CCH | ||
| IRS | ||
| Internal Revenue Service | ||
| Supreme Court | ||
| House Oversight Committee |
Timeline (3 events)
June 26, 2013
Date referenced regarding the Supreme Court's Windsor decision and tax filing periods.
USA
October 15, 2013
Expiration of limitations period for certain 2009 tax returns and filing extension deadline for 2012 returns.
USA
Key Quotes (3)
"Married partners do not have the option to file short-year returns as unmarried for the January 1 – June 26, 2013 period; they must file jointly or married filing separately for the entire 2013 tax year."Source
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Quote #1
"IRS Audit Policy. Technically, the IRS... may be able to require that tax be recomputed based on either a joint return, or married filing separately status return."Source
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Quote #2
"For 2013 returns that will be filed in 2014, the Supreme Court’s Windsor decision presumably relates back to the entire 2013 tax year in determining filing status."Source
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Quote #3
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