To amend or not to amend: A tax consulting case

Abstract

This case requires you to assume the role of a tax professional advising clients who want to know if they should amend prior year tax returns because of the ruling on same sex marriage by the Supreme Court, United States v. Windsor. In order to develop a recommendation for the clients, you must consider various tax strategies and apply them to the provided fact pattern. This case furthers your understanding of the impact of changes in tax laws on tax return liabilities due to filing status, the marriage tax penalty, phase-outs, and the impact of community property laws. Additionally, this case requires you to improve their written communication skills using technical writing and developing a presentation designed to convey complex tax information to different audiences. The presentation requirement provides you with an opportunity to refine your oral presentation skills. We used the case in graduate-level tax courses, but it can be adapted for use in undergraduate individual tax courses.