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

From: Archbishop Mark
\[[[mailto:archbishop@ecchurch.org]{.underline}](mailto:archbishop@ecchurch.org)\]

Sent: Tuesday, March 15, 2005 12:36 PM

To: comments

Cc: Mark Shirilau AOL

Subject: Public Comment

Dear Friends:

Attached is the public commentary of the Ecumenical Catholic Church, an
organization, regarding unfairness and discrimination contained within
the present tax code. We discuss how the government\'s inaccurate
definition of \"marriage\" recognizes some, but not all, married
couples, thus creating an unfair bias in the system.

Please feel free to contact me personally if we may be of further
assistance.

Grace and Peace for a joyous Easter,

\+ Mark Shirilau

\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~

Most Rev. Mark S. Shirilau, Ph.D.

Archbishop and Primate

The Ecumenical Catholic Church

20 Lincoln

Irvine, CA 92604-1947

\(949\) 451-1531

Fax (949) 654-3703

BEFORE THE PRESIDENT'S ADVISORY PANEL

ON FEDERAL TAX REFORM

+---------------------------------------------+------------------------+
| Request for Comments on Burdens, Unfair     | Request for Comments   |
| Aspects, Distortions, and Goals of the      | #1                     |
| Panel.                                      |                        |
|                                             | (Posted February 16,   |
|                                             | 2005)                  |
+---------------------------------------------+------------------------+

COMMENTS ON THE UNFAIR NATURE

OF THE PRESENT TAX CODE

WITH RESPECT TO MARRIAGE AND FAMILY

ARCHBISHOP MARK SHIRILAU

on behalf of and for

THE ECUMENICAL CATHOLIC CHURCH

and

THE COMMUNION OF ECUMENICAL CHURCHES

Religious Organizations

March 15, 2005

###### 

###### The Most Reverend Mark S. Shirilau, Ph.D.

Archbishop and Primate

The Ecumenical Catholic Church

20 Lincoln

Irvine, CA 92604-1947

Telephone: (949) 451-1531

Facsimile: (949) 654-3703

Email: Archbishop@ecchurch.org

**[Definition Clarification]{.underline}**

The Ecumenical Catholic Church and the Communion of Ecumenical Churches
are pleased to offer the following comments to the President's Advisory
Panel on Federal Tax Reform in response to its first request for
comments.

The Ecumenical Catholic Church (ECC) is an independent Christian
denomination with parishes and ministries located in several states. It
teaches traditional Christian theology and provides liturgical worship
consistent with two thousand years of Christian history. However, it
differs from many Christian denominations by distinguishing between
social customs and the true basics of the Christian faith. It celebrates
"all of the sacraments for all of the people." In that light, the ECC
ordains women and married people. Likewise, it celebrates same-sex
marriage as the full sacramental equivalent and exact counterpart of
different-sex marriage. The church forbids discrimination based on sex
or sexual orientation.

The Communion of Ecumenical Churches is an umbrella organization through
which the Ecumenical Catholic Church and similar denominations can
assist one another, learn from each other, help each other, and
celebrate their Christian life together.

The Most Reverend Dr. Mark Steven Shirilau is the archbishop and primate
of the Ecumenical Catholic Church, which includes functioning as the
chief ecclesiastical authority of the denomination and chief executive
officer of the church corporation. Archbishop Mark received his Ph.D.
and M.S.B.A. from the University of California and his M.A. in religion
from the Claremont School of Theology. He has served as primate since
1987. Archbishop Mark was also elected to serve a term as the first
presiding bishop of the Communion of Ecumenical Churches, a largely
ceremonial role, upon the formation of the Communion.

**[Unnecessary Complexity]{.underline}**

We have no specific comments on the complexity of the tax code.

**[Unfairness of the Tax Code]{.underline}**

The tax code does not treat all families equally because it relies on an
out-dated and inaccurate definition of "marriage." This has created and
continues to create unfair costs for many of our churches' members by
failing to recognize their marriages. This is unfair because the tax
code does recognize other marriages. It provides unequal treatment of
married couples solely because of the spouses' gender.

The canon law of the Ecumenical Catholic Church defines marriage as "the
commitment of Christian persons to each other for intimate life
together. It is a symbol of the love and unity between Christ and His
Church, is a means of grace by which the Holy Spirit strengthens His
people for ministry and service, and is intended to be lifelong." (Canon
XX, Article 1.) The canon law also requires that "No distinction shall
be made in this denomination or any of its constituent organizations or
authorities between heterosexual and homosexual marriages." (Canon XX,
Article 14.) These canons are binding upon all of the parishes and
ministers of the church.

The definition of "marriage" used within the United States Tax Code
contradicts this definition of marriage. As a result, some, but only
some, of the marriages performed in the church result in tax benefits
for those persons getting married. This creates an intrinsically unfair
and discriminatory situation. Families headed by a male-female pair are
provided benefits that are not provided to those families headed by a
male-male pair or a female-female pair. There is no logic behind this
discrimination, and it results in pure, unadulterated bias.

The definition of "marriage" contained within the Tax Code must
eliminate this bias. There are two ways that this can be done: (1) by
adopting a definition of "marriage" that allows all married couples
(including same-sex couples) to file joint returns, or (2) by
eliminating the joint return altogether and requiring each individual,
whether married or single, to file individually. We believe that the
first option is preferable, but that the second option would be a better
choice than perpetuating the present discriminatory system.

We do *[not]{.underline}* propose that the definition of marriage
contained within our canon law should be the definition used by the tax
code. The reason for this belief, however, helps explain the problem
within the current code. Our canon law defines marriage as something
that can *[only]{.underline}* take place between two baptized persons.
While we believe there are many good, stable relationships that exist
between non-Christians or between one Christian and one non-Christian,
we do not believe that these relationships can accomplish the
fundamental Christian purpose of marriage, which is to supplement the
Baptismal Covenant that underlies all Christian life. However, we
certainly do not believe that this theology should prevent a
non-Christian couple from obtaining the tax benefits allowed to married
partners. The tax code's definition of marriage must be *inclusive* of
all the various definitions of "marriage" that exist in our culture, not
exclusive of particular forms just because one portion of society does
not consider them true marriages. The fact that some churches do not
celebrate same-sex marriage is just as irrelevant as the fact that we do
not celebrate marriages between non-Christians.

However, the present tax code is based upon the narrow, exclusive, and
discriminatory definition of those persons that erroneously define
marriage as requiring one partner be male and the other partner be
female. This is clearly not a definition of marriage that is held by the
entire nation.

Until the Congress and/or Supreme Court realize that marriage is not an
exclusively heterosexual event (as we are absolutely certain they
*eventually* will recognize), we realize that eliminating bias from the
tax code while still retaining some sort of marital joint filing is not
an easily defined process. In this light we recommend at least the
following:

1.  All marriages solemnized by any state or civil authority should
    qualify for joint marital filing (including, for example, legal
    same-sex marriages conducted in Massachusetts, and hopefully soon in
    California).

2.  All marriages between two unmarried people solemnized within any
    church or religious organization within the United States should
    qualify for joint marital filing. (Regardless of a church's
    theological position on polygamy, we understand that there are
    legitimate economic and tax differences between two-person and
    multi-person marriages -- quite unlike the differences between
    two-person same-sex and two-person different-sex marriages -- and we
    do not believe that the tax code should have to recognize polygamous
    marriages.)

3.  All persons establishing permanent civil unions or domestic
    partnerships registered with any state or civil authority should
    qualify for joint marital filing.

If these three additions to the present definition of "marriage" are
included in the revised tax code, we believe that its unfair and
discriminatory practices will be greatly reduced, though we continue to
believe true equality will arise only when full marriage rights are
granted without prejudice throughout the United States.

**[Distorted Decisions]{.underline}**

We have no specific comments on how the tax code may distort personal or
business decisions.

**[Goals]{.underline}**

Our specific recommended goals to eliminate marital discrimination from
the tax code are discussed above.

**[Conclusion]{.underline}**

The Ecumenical Catholic Church and the Communion of Ecumenical Churches
appreciate this opportunity to comment on the tax code and make
recommendations to eliminate the bias and discrimination promulgated by
the code's present inaccurate definition of "marriage." We are
encouraged by the ongoing progress being made in legislatures and courts
to eliminate prejudice and error within the legal codifications of
marriage, and we look forward to that day where, by God's Grace, all
people will be free to marry the people that they love.

Dated March 15, 2005, at Irvine, California.

+--------------------------+-------+----------------------------------+
|                          |       |  ***Mark S. Shirilau***         |
+--------------------------+-------+----------------------------------+
|                          |       | Most Rev. Mark S. Shirilau, PhD  |
|                          |       |                                  |
|                          |       | Archbishop and Primate           |
|                          |       |                                  |
|                          |       | The Ecumenical Catholic Church   |
+--------------------------+-------+----------------------------------+