\-\-\-\--Original Message\-\-\-\--

From: Ron Smith
\[[[mailto:ronsmith@realtechnology.com]{.underline}](mailto:ronsmith@realtechnology.com)\]

Sent: Tuesday, March 15, 2005 12:32 PM

To: comments

Cc: field@hrc.org

Subject:

The President\'s Advisory Panel on Federal Tax Reform

1440 New York Avenue NW Suite 2100

Washington, DC 20220

3/15/2005

Dear Advisory Panel Members,

I am writing to express my concerns over the unfairness of the current
tax codes towards same-sex couples. There are many areas in the tax code
which treat same-sex couples differently than opposite-sex couples.
While it has been argued that the provisions only apply to married
couples, even same-sex couples married in Massachusetts or foreign
countries are discriminated against. Very possibly same-sex marriage
will soon be available in the states of Washington and California. I
believe it is time for the tax code to be changed to accept these legal
relationships.

My partner of 6 years has paid income and payroll tax on the health
insurance premiums provided to me. Different-sex spouses are not subject
to this tax.

My partner cannot use his flexible spending accounts to pay for my
medical expenses.

Tax treatment of retirement savings, such as those found in 401(k)
plans, privileges spouses and penalizes same-sex couples. This is
problem is made even more acute by the fact that same-sex couples are
denied survivors\' benefits under Social Security, even though they pay
the same payroll taxes as heterosexual workers.

Different-sex spouses get a complete exemption from estate and gift
taxes. But same-sex partners, are treated as strangers under the tax
code. So when I or my partner dies, the estate will be subject to
taxation.

Neither my partner nor myself will receive survivors\' benefits when one
of us dies, even though we pay for them equally.

Neither my partner nor myself are eligible for spouse\'s benefits if one
of us becomes disabled, even though we pay equally into the program.

While it is easy for some to brush off the rights of same-sex couples
because their relationships are viewed as immoral or insignificant, I
hope that you will see the unfairness of the current situation,
especially in light of recent changes in the legal status of these
relationships. I am happy to pay my fair share, but I also expect to be
treated fairly.

Thank you for your consideration,

Ron Smith

4139 SW Rose St

Seattle, WA 98136

The President\'s Advisory Panel on Federal Tax Reform\
1440 New York Avenue NW Suite 2100\
Washington, DC 20220

3/15/2005

Dear Advisory Panel Members,

I am writing to express my concerns over the unfairness of the current
tax codes towards same-sex couples. There are many areas in the tax code
which treat same-sex couples differently than opposite-sex couples.
While it has been argued that the provisions only apply to married
couples, even same-sex couples married in Massachusetts or foreign
countries are discriminated against. Very possibly same-sex marriage
will soon be available in the states of Washington and California. I
believe it is time for the tax code to be changed to accept these legal
relationships.

My partner of 6 years has paid income and payroll tax on the health
insurance premiums provided to me. Different-sex spouses are not subject
to this tax.

My partner cannot use his flexible spending accounts to pay for my
medical expenses.

Tax treatment of retirement savings, such as those found in 401(k)
plans, privileges spouses and penalizes same-sex couples. This is
problem is made even more acute by the fact that same-sex couples are
denied survivors\' benefits under Social Security, even though they pay
the same payroll taxes as heterosexual workers.

Different-sex spouses get a complete exemption from estate and gift
taxes. But same-sex partners, are treated as strangers under the tax
code. So when I or my partner dies, the estate will be subject to
taxation.

Neither my partner nor myself will receive survivors\' benefits when one
of us dies, even though we pay for them equally.

Neither my partner nor myself are eligible for spouse\'s benefits if one
of us becomes disabled, even though we pay equally into the program.

While it is easy for some to brush off the rights of same-sex couples
because their relationships are viewed as immoral or insignificant, I
hope that you will see the unfairness of the current situation,
especially in light of recent changes in the legal status of these
relationships. I am happy to pay my fair share, but I also expect to be
treated fairly.

Thank you for your consideration,

Ron Smith\
4139 SW Rose St\
Seattle, WA 98136