When the U.S. Supreme court struck down the defense of marriage act, the LGBT gained the right to marry. I have heard it said that death and taxes are unavoidable. So with the right to marry came the responsibility for taxes as a couple. Based on the Supreme Court’s ruling the IRS has taken the position that persons legally married in any state or a foreign country on the last day of 2013 are considered married for income tax purposes. Therefore, same-sex couples are faced with making certain decisions with regards to income taxes for the first time.