Few people enjoy filling out tax forms and paying taxes. For gay and lesbian couples in California who are registered domestic partners (RDPs), tax preparation has become even more onerous Beyond Marriage this year. For the first time, RDPs must file their state taxes as “married.” However, the Internal Revenue Service, which does not legally recognize domestic partnership, requires LGBT couples to file their federal tax returns as “single.” To complicate matters further, in order to file as “married” in California and “single” for the IRS, they must create an ersatz federal married tax return for state filing. That’s three federal returns and one state return per couple. For many supporters of LGBT rights, “gay marriage” would rectify this convoluted tiered system. If unequal rights are the problem, then marriage is the answer. Or is it?