Tax filing guidance on joint returns and IRS audit discretion post‑Windsor decision

Tax filing guidance on joint returns and IRS audit discretion post‑Windsor decision The passage outlines procedural tax rules and IRS discretionary practices regarding joint filing for married couples, including same‑sex partners, after the Windsor decision. It contains no specific names, transactions, or allegations involving high‑profile officials or misconduct, offering only generic procedural insight. Key insights: Joint returns can be amended with a refund claim within the three‑year limitation period.; Extensions affect the open period for filing joint returns for 2009 returns.; IRS may recompute tax liability for married same‑sex partners who filed as single, but likely will not enforce status changes unless requested.