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From: stewart@ihldt.UUCP (R. J. Stewart)
Newsgroups: net.taxes,net.singles,net.flame
Subject: Re: Marriage penalty
Message-ID: <2743@ihldt.UUCP>
Date: Fri, 15-Feb-85 10:41:23 EST
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Posted: Fri Feb 15 10:41:23 1985
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> > Question:  What's the difference between big difference between SOs
> > living together and SOs married?
> > IRS:  The married ones are poorer because they get to pay more taxes.
> > 
> This problem was noticed by a rather ingenius couple I read about some
> 10 years ago.  They "solved" the problem by getting a divorce each year
> on December 31 and then getting married again on January 1.
> ...
> Not sufficient (says the IRS) I do not remember how the case ended,
> but I do remember that the IRS charged them with tax fraud.

There is a clause in the tax code (I don't know when it was added) that
covers this.  If you remarry the same person within a certain amount of
time, you have to amend your tax return for the years in question as if
you were married all along.

Bob Stewart
ihldt!stewart