common law marriage

[ChEAr$]

So this couple files jointly, since they hold themselves out as man and wife, and
Alabama is a common law state.

Now IRS is examining their return and they are wanting couple to produce
a marriage license!

Always something new.

[Koss]

Common Law Marriage

You're dealing with some sort of automated process.

I am not suggesting that the entire examination is being done by a computer program or an algorithm. But a program may well have selected what parts of the return have been called into question, and a program may have generated a list of things that are typically requested in order to address the issues that are chosen for examination.

If indeed your clients have satisfied the criteria for a common law marriage, this shouldn't be that difficult to resolve. A sworn statement from the client, combined with a clear citation from the applicable state law may be enough. Or it may not be; depends on the state law. Do they have a joint bank account? Lease or mortgage in both names?

You'll need to get really familiar with the state law in order to solve this one.

As I noted in my earlier post (in an EIC thread), in some cases, you might find yourself in a Catch-22, or chicken-egg sort of loop.

The state law may prompt one to search for evidence that the couple "holds themselves out" as a married couple. From this perspective, the act of filing a joint return is itself evidence of the couple's intent. But it may not be enough.

In other words, a tax return with filing status MFJ or MFS may be necessary, but not sufficient, to establish a common law marriage.

Burton M. Koss

[jimmcg]

Common Law Marriage

Produce a copy of the applicable section of the Alabama state code legalizing and codifying the requirements for a common law marriage and then document your case. An overview of the Alabama state requirements are 1.Capacity of the parties 2.Agreement to be husband and wife and 3.consumation of the marital relationship. Much available on the internet.

[jainen]

begging the question

>>the act of filing a joint return is itself evidence<<

I always thought this is begging the question: Because we are filing together, therefore we are entitled to file together.

In my opinion, a tax return is a private matter and therefore not much evidence of how you present yourselves publicly. I would use other records of joint assets and liabilities, same last name, letters, testimonials, etc. Pictures of a ceremony would be nice, too.

[Koss]

Begging the question

[QUOTE=jainen;27453]>>the act of filing a joint return is itself evidence<<

I always thought this is begging the question: Because we are filing together, therefore we are entitled to file together.[QUOTE]

You make a good point. Takes me back to my days as a grad student in linguistics. I took a few courses in logic.

Maybe it's actually affirming the consequent.

I think the following statement is undisputed:

"If I am married and living with my spouse, then my filing status must be MFJ or MFS."

But I have to concede that this does not mean that

"If my filing status is MFJ or MFS, then I must be married."

Burton

[ChEAr$]

a common situation hereabouts

Y'all may have gotten impression it was my client, and she isn't.

She is daughter of a client however, who smokes dope and is shacked up
with a dope. Before she hooked up with this cretin, for several years
her preparer when faced with no income by this girl had her file schedule
c showing the child support she had received, in order to get EIC. (!!!)

After all, it was explained to her, since she had been married to her
previous husband, she had "earned" every penny of it!

It don't get no stranger than this. (Or does it?)

[Davc]

Produce a copy of the applicable section of the Alabama state code legalizing and codifying the requirements for a common law marriage and then document your case. An overview of the Alabama state requirements are 1.Capacity of the parties 2.Agreement to be husband and wife and 3.consumation of the marital relationship. Much available on the internet.

I think 3. is only available on the internet for celebrities.

[jainen]

Merle Haggard

>>3.consumation of the marital relationship. Much available on the internet.<<

Good one, Dave! Like the old Merle Haggard song, "No, It's Not Love, But it's not bad."