Prying Open The Closet Door: Doma And Tax Treaties

I. INTRODUCTION In the wake of the events surrounding President Bush’s endorsement of a constitutional ban on same-sex marriage,[2] a conservative, “pro-family“ organization[3] wrote the Commissioner of the Internal Revenue Service (IRS) earlier this year to alert him about “a potential fraudulent tax scheme.“[4] The organization was alarmed by “rebellious state and local officials reportedly permitting persons of the same sex to marry in flagrant disobedience of applicable laws defining…