Lavender Mag May 28, 2004

First Gay Married Couple Sues U.S. Government Over IRS Ruling
Long Silence of Baker and McConnell IlluminatedBY TIM CAMPBELL
© MAY 28, 2004

ack Baker and J. Michael McConnell have taken on the Internal Revenue Service (IRS) and the 1996 Defense of Marriage Act (DOMA) in a legal action filed in federal court in Minneapolis on May 18—the 34th anniversary of their application for a marriage license. That application launched the fight for legal same-sex marriage in the United States and throughout the world.

The legal action itself comes in the form of a civil complaint filed by McConnell against the United States of America in U.S. District Court, District of Minnesota, located in Minneapolis. The complaint seeks recovery of $793.28 allegedly assessed and collected illegally from McConnell.

Baker is serving as his spouse's attorney.

McConnell bases his right to file a joint return on a license issued to the couple in 1971 in Mankato, Minnesota, followed by a marriage performed September 3, 1971 and legally registered by the minister who officiated. On that license, Baker is named as Pat Lyn McConnell, after a legal name change petitioned in case the couple acquired children.

Although the IRS asked for a copy of the couple's marriage license before denying the joint return, it did not rule that license was invalid. The letter of rejection stated simply: "The Federal Government does not recognize same-sex marriages."

Media Relations for the IRS in Washington, D.C., forwarded this reporter a copy of the 1996 Defense of Marriage Act (DOMA) as an explanation for this federal policy being implemented for the very first time in this instance.

When asked whether the denial of these financial benefits had been cleared all the way up to President George W. Bush, IRS Media relations referred the question to the Public Affairs Department of the U.S. Treasury. As of this writing, that agency has not responded to this reporter's question.

Some time back, the U.S. Office of General Accounting published an inventory of 1,096 legal benefits accruing from marital status in the United States. Treasury and Accounting are sister agencies.

Baker and McConnell filed a joint return once before, in 1971. The IRS turned them down, as expected.

The couple decided at that time to hang things up until the '70s generation was sitting on federal benches. Students of that generation elected Baker president of the student body at the University of Minnesota, knowing full well that he considered McConnell his spouse.

McConnell recently was nominated for The New York Times Librarian of the Year Award and given a certificate of recognition by Minnesota officials. Those officials probably have known for 34 years now that McConnell considers Baker his spouse.

Both Baker and McConnell are now in their early 60s. They have been together 38 years, 33 of those legally married, they claim. Many of their generation now sit in high places. Some of them even have been called "activist judges" by President Bush.

Baker, acting as legal counsel for McConnell, notes that the IRS did not maintain that the couple's marriage was invalid. That issue was debated in communications prior to rejection of the joint return.

U.S. government officials have promised since 1996 to refuse to honor gay marriages. Now, however, federal officials finally have gone and done it.

McConnell versus the U.S. Government forces the question: What will our federal courts do now?