Avoiding Tax Scams

We're just a month away from the tax filing deadline of April 15, and many people are busy preparing for tax season -- including some people who want to cheat you out of your money! Unfortunately, these scammers may target immigrants, thinking that they will be less likely to know their rights.

In general, you should be very skeptical of anyone who calls you on the phone, pretending to be from the IRS. The IRS will always send you a notice first. Also, don't believe anyone who threatens to have you arrested if you don't pay.

If you get a phone call from someone who says they're from the IRS, don't give them any personal information, or any bank account or credit/debit card information, or any information at all. Do not pay them through any means, including wire transfer. Just hang up and call one of these numbers:

• If you think you might owe back taxes, call the IRS at 1-800-829-1040.
• If you're sure you don't owe any taxes, report the incident to the Treasury Inspector General for Tax Administration, at 1-800-366-4484, or online at www.tigta.gov .

For more information, read this article or check out the IRS's website on Tax Scams.

IRS Releases Guidance for Employers and Same Sex Couples post DOMA

The Internal Revenue Service has just released guidance for recovering excess taxes paid by employers and taxpayers in light of the Windsor decision.  Windsor was the decision in which the Supreme Court held that the federal government cannot treat same sex married couples differently than opposite sex married couples. See United States v. Windsor, 570 U.S. ___, 133 S.Ct. 265 (2013). In Tax Notice 2013-61 the IRS provides special administrative procedures that can be used by employers to claim refunds or make adjustments of overpayments of employment taxes paid with respect to same-sex spouse benefits for 2013, and also a special administrative procedure that can be used with respect to overpayments of FICA taxes for years before 2013. It also informs taxpayers that they can file Form 1040X to make claims for overpayment of income taxes in past tax years.  Note that not all married same sex couples will be better off.  Tax savings will likely only benefit those couples in which one spouse earns significantly more income than the other. 
  

Thank you, Edie Windsor! DOMA struck down

Today is a momentous day! The Supreme Court announced that the Defense of Marriage Act (DOMA) caused "injury and indignity" to same-sex couples, and struck it down. The entire opinion is available here. Glickman Turley LLP is cheering this decision, and we are thrilled that the Supreme Court chose the right result. We are ready to help you through the legal impacts on your life!

This ruling will have great impact on many people's lives, and here are just a few of the ways:

Federal taxes: Now, same-sex couples will be able to get all the same marriage-related benefits and tax opportunities available to opposite-sex couples. This is what Edie Windsor's case was about-- she was contesting the fact that she had to pay estate taxes on the money her wife willed to her, when an opposite-sex spouse would have gotten an exemption based on marriage. Call us to discuss your estate plan and to investigate the ways this ruling may change it.

Immigration: One of the easiest ways to get a green card is through marriage to a U.S. citizen. Previously, same-sex couples could not qualify for this. Now, same-sex spouses of U.S. citizens should be eligible to apply for legal permanent resident status and eventually citizenship, the same as opposite-sex spouses of U.S. citizens. Glickman Turley lawyers are excited to help you and your same-sex spouse file for a family-based immigration visa.

Government benefits: Now, same-sex spouses will be able to receive government benefits available to opposite-sex spouses, such as veteran's benefits and Social Security survivor benefits.

Adoptions: Unfortunately, this opinion may not do much to change the requirement that same-sex spouses must adopt their own children. Glickman Turley has years of experience with co-parent adoptions, and we can still advise you on this process.

Visit this WaPo poll to voice your opinion and see others' reasons for cheering the decision!

Contact us today to discuss the changes this opinion may have on your life. 

Federal District Court in New York Holds DOMA Unconstitutional

The U.S District Court in the Southern District of New York found that the Defense of Marriage Act (DOMA) is unconstitutional, taking its cues from a recent First Circuit decision holding the same.

Edith "Edie" Windsor and the late Thea Spyer married in 2007 in Canada after living together for 44 years. Spyer died in 2009, leaving her property to Windsor. In a heterosexual marriage, the decedent's estate would have passed to the spouse without any estate tax. Here, Windsor had to pay over $363,000 in estate taxes because DOMA prevents the recognition of same-sex marriages for federal purposes.

For more on this story, click here.

Glickman Turley's experienced attorneys represent individuals on a wide range of immigration matters, as well as other legal issues. Please contact our attorneys if you wish to discuss representation on immigration matters, real estate purchase and sales, condominium associations, criminal defense, non-profit law, civil litigation, business litigation, business law, trademark law, probate matters including wills, powers of attorney, health care proxy, same-sex co-parent adoptions, guardianships, animal law, or LGBT legal matters.  

Federal Tax Crimes Considered Aggravated Felonies For Aliens

The United States Supreme Court held in Kawashima v. Holder that aliens who commit certain federal tax crimes are at risk of deportation because such crimes fall under "fraud or deceit" under 8 U.S.C. sec. 1101(a)(43)(M)(i) and are considered "aggravated felonies as defined in the Immigration and Nationality Act, 8 U.S.C. sec. 1101 et seq, when the loss to the Government exceeds $1,000."

Justice Ginsburg dissented on the grounds that the Court's holding was too broad and "sweeps a wide variety of federal, state, and local tax offenses - including misdemeanors - into the 'aggravated felony' category." Justice Ginburg also noted that the decision would have a negative impact from a policy standpoint since it "may discourage aliens from pleading guilty to tax offenses less grave than tax evasion, thereby complicating and delaying enforcement of the internal revenue laws." Justice Ginburg's dissent was joined by Justice Breyer and Justice Kagan.

The Court rendered its decision in the case of Kawashima v. Holder on February 21, 2012.


Glickman Turley's experienced attorneys represent individuals on a wide range of immigration matters, as well as other legal issues. Please contact our attorneys if you wish to discuss representation on immigration matters, real estate purchase and sales, condominium associations, criminal defense, non-profit law, civil litigation, business litigation, business law, probate matters including wills, powers of attorney, health care proxy, same-sex parent adoptions, guardianships, animal law, or LGBT legal matters.