This article addresses the issue of same-sax couples confronting the federal law with the right of filing their taxes jointly this tax season. In some cases if the couples file separately they have to pay instead of receiving a refund. Same-sex couples by law are required to file separately because the IRS defines marriage “as the legal union between a woman and a man.” Some same-sex couples are complaining that the government wants them to lie about their marital status and are participating in the campaign “refuse to lie” originated by gay activist. Even though Defense of Marriage Act (DOMA) was struck down by the Supreme Court as unconstitutional same-sex couples can file a protective claim using I.R.S. Form 843, stating your claim is based on the unconstitutionality of DOMA, an issue pending in current litigation. With this form the I.R.S. is more than likely to wait until the case is decided. For some same-sex couples money isn’t the main concern, refusing to lie on their tax forms this season is a way for them to fight back for the same treatment as “normal” couples.
http://bucks.blogs.nytimes.com/2011/04/04/married-gay-couples-refuse-to-lie-on-tax-forms/?scp=2&sq=gender%20related&st=cse