This program will trace how the U.S. Tax Code has dealt with marriage, from the inception of the income tax through today.
This course will trace the history of filing statuses and how community property law was central to forcing Congress to create filing statuses, and how filing statues are still a thorny issue in tax law.
This course will cover the following learning objectives: • Understand the earliest form of taxation, from 1862 • Explain how taxes worked when our current version of the tax code started in 1913 • Explain how taxes changed once the U.S. entered World War I • Understand the basics of community property law • Identify how community property law created a loophole in the tax law • Understand the debate over how to tax married couples in the 1920s • Identify the key Supreme Court case (Poe vs. Seaborn) from 1930 • Understand how filing statuses worked when Congress created them in 1948 • Identify key changes to tax law through the years after 1948 relating to filing statuses • Understand how the marriage penalty works • Understand how tax law still creates oddities where sometimes married couples pay more in taxes, and sometimes less in taxes, by either getting married or by staying single
Field of Study: Taxes
Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.
LPA, EA
Jason Dinesen is the President of Dinesen Tax & Accounting, P.C., a public accounting firm in Indianola, Iowa. His practice focuses on accounting and bookkeeping services, tax preparation and business advising to individuals with a business focus ranging from home-based businesses to multistate corporations and not-for-profits. Dinesen has extensive experience working with a third-party administrator of retirement plans and is a prior presenter of multiple 1099 seminars. Dinesen majored in corporate communications with a minor in management from Simpson College.
