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

From: Neil R. Meyer
\[[[mailto:nrmeyer@pobox.com]{.underline}](mailto:nrmeyer@pobox.com)\]

Sent: Tuesday, March 15, 2005 12:21 AM

To: comments

Cc: field@hrc.org

Subject: What Freedom? What Bravery? What Justice for All?

To Whom It May Concern:

Our history books lead us to believe that tax rebellion helped birth our
great nation. If that story is true, than our nation today does not
honor the liberty and justice demanded by our patriots and founders.

Imagine you are a man married to a woman or a woman married to a man
living in the United States today. Recall the tax laws which treat your
marriage covenant as a union. Realize that you pay income taxes to
support your government. You may thank your government for passing
legislation to ensure that tax law treats your union fairly (e.g. the
recent marriage penalty relief passed by Congress). Now imagine singing
the words \"the land of the free and the home of the brave.\" Do you
feel pride? You should. Now recite the words \"liberty and justice for
all\". Do you believe those words? You should. Thousands of men died so
that you could believe those words.

Now imagine the opposite scenario. Imagine that man and wife are denied
a constitutional right to marry. Realize that you pay income taxes and
that your taxes pay salaries of elected officials and Executive Office
appointees who actively work to make sure you NEVER have a
constitutional right to marry. Now imagine singing the words \"the land
of the free and the home of the brave.\" Do you feel like a two-faced
liar? You should. Now recite the words \"liberty and justice for all\".
Do you believe those words?. If you do, you disgrace thousands of men
who died so that you could say those words and believe them.

Thousands of same-sex couples throughout our nation pay taxes and we are
living proof that our nation is a pathetic caricature of its noble past.
We see land of the hypocrites and home of the frightened. We know it\'s
liberty and justice for 90 percent, not all.

The President\'s Advisory Panel on Federal Tax Reform now has an
opportunity to demonstrate leadership in the original American
tradition, with bravery and unflinching commitment to justice for all. I
request that you do so and make recommendations to remove the following
adverse tax consequences for same-sex couples:

Health Insurance for Partners - A Taxing Proposition: Employees pay
income and payroll tax on the health insurance premiums their employers
provide for domestic partners who do not otherwise qualify as
dependents. Benefits for different-sex spouses are not subject to this
tax.

Flexible Spending Accounts Not So Flexible: Employees can use flexible
spending accounts to pay for a different-sex spouse\'s medical expenses,
including eyeglasses, prescriptions, and co-pays, on a pre-tax basis.
These accounts cannot be used for a same-sex partner, or even a same-sex
spouse.

Retirement Savings - Death and Taxes: Tax treatment of retirement
savings, such as those found in 401(k) plans, privileges spouses and
penalizes same-sex couples. This means that on the death of a partner,
the surviving partner is left not only with the same emotional loss that
a different-sex spouse experiences, but also with an unfair tax bill.
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.

Estate and Gift Taxes - Strangers Under the Law: 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.

Social Security - Adverse Consequences for Same-Sex Couples

Equal Contribution, Unequal Benefits: All GLBT people pay into Social
Security on an equal basis with their heterosexual counterparts, but are
not eligible for equal benefits.

No Survivors\' Benefits: Same-sex partners do not receive survivors\'
benefits when a partner dies, even though they pay for them equally.

No Disability Benefits: Same-sex partners are not eligible for spouse\'s
benefits when a partner becomes disabled, even though they pay equally
into the program.

Children Are Left Unprotected: Sixty percent of children being raised by
same-sex couples live in a jurisdiction where second-parent adoption is
unavailable, meaning that these children cannot secure a recognized
legal relationship with one of their parents. When a parent dies without
such a legal relationship, the surviving child is not eligible for
surviving child benefits under Social Security, even though the deceased
parent paid into the program, and even if the parent supported the child
for her whole life.

Even When a Child is Legally Adopted by Same-Sex Partner, Benefits are
STILL

Unavailable: Social Security provides \"surviving parent\" benefits to
the parent caring for a minor child when the other parent dies. But all
children raised by same-sex couples are excluded from this benefit, even
though their parents pay equally into Social Security, because it is
only given to couples who are recognized as \"spouses\" under federal
law, which same-sex couples are not. Even though the benefit is for
children and not spouses, children being raised by GLBT people are
denied it because their parents cannot marry.

Sincerely,

Neil R. Meyer

25 Foreman Creek Rd.

Berry Creek, CA 95916