“Same-Sex Divorce" Update: The Impact of New IRS Guidance in ILM 201021050


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.


Taxation, Defense of Marriage Act

Publication Date


Document Type


Place of Original Publication

Journal of Taxation of Investments

Publication Information

28 Journal of Taxation of Investments 89 (2010)

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