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

From: Alice Shipman
\[[[mailto:elm_trees@yahoo.com]{.underline}](mailto:elm_trees@yahoo.com)\]

Sent: Tuesday, March 15, 2005 1:44 AM

To: comments

Cc: field@hrc.org

Subject: tax inequalities for LGBT individuals

File attached - text copied below

Alice Shipman

1202 Carrison Street

Apt A

Berkeley, CA 94702

March 14, 2005

To whom it may concern:

I was heartened to hear that your panel is reviewing

the tax code in an effort to make it clearer and more

fair to all Americans. I wanted to voice my concerns

about a few areas of the code which I consider to be

unfair:

1\. Currently, unmarried couples pay taxes on health

insurance when one partner\'s insurance is provided by

the other partner\'s employer. Considering that

marriage is not currently an option for gay and

lesbian couples, and can provide challenges for other

couples as well, this situation is harmful to many.

2\. Flexible medical accounts cannot be used for an

unmarried partner\'s medical costs. Again, this

situation presents problems for those individuals who

cannot marry for the above stated reasons.

3\. Retirement benefits for an unmarried partner will

be taxed at a higher rate than they would be for a

legal spouse.

4\. Children of same-sex parents may not be recognized

as dependents for tax purposes.

5\. Different-sex spouses get a complete exemption from

estate and gift taxes. But same-sex partners, even

ones who are married in Massachusetts or parties to

civil unions in Vermont, are treated as strangers

under the tax code. So when a partner dies, their

estate is subject to taxation.

Since there is no way for lesbian and gay couples to

attain a legal designation that will place them in the

same taxation categories as married couples, these

inequalities need to be addressed through a

revisioning of the tax code.

Thank you for this opportunity to voice my concerns.

I hope that this process will lead to more fair and

just systems of government for all taxpayers.

Thank you,

Alice Shipman

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

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Alice Shipman

1202 Carrison Street

Apt A

Berkeley, CA 94702

March 14, 2005

To whom it may concern:

I was heartened to hear that your panel is reviewing the tax code in an
effort to make it clearer and more fair to all Americans. I wanted to
voice my concerns about a few areas of the code which I consider to be
unfair:

1.  Currently, unmarried couples pay taxes on health insurance when one
    partner\'s insurance is provided by the other partner\'s employer.
    Considering that marriage is not currently an option for gay and
    lesbian couples, and can provide challenges for other couples as
    well, this situation is harmful to many.

2.  Flexible medical accounts cannot be used for an unmarried partner\'s
    medical costs. Again, this situation presents problems for those
    individuals who cannot marry for the above stated reasons.

3.  Retirement benefits for an unmarried partner will be taxed at a
    higher rate than they would be for a legal spouse.

4.  Children of same-sex parents may not be recognized as dependents for
    tax purposes.

5.  Different-sex spouses get a complete exemption from estate and gift
    taxes. But same-sex partners, even ones who are married in
    Massachusetts or parties to civil unions in Vermont, are treated as
    strangers under the tax code. So when a partner dies, their estate
    is subject to taxation.

Since there is no way for lesbian and gay couples to attain a legal
designation that will place them in the same taxation categories as
married couples, these inequalities need to be addressed through a
revisioning of the tax code.

Thank you for this opportunity to voice my concerns. I hope that this
process will lead to more fair and just systems of government for all
taxpayers.

> Thank you,
>
> Alice Shipman