David Rice, assistant professor in the accounting department spoke at the American Bar Association (ABA) Section of Taxation¿s fall meeting in Denver. Rice, who also serves as chair of the ABA¿s Income and Family Tax Committee, spoke on the problems same-sex couples face in correctly filing their income tax returns as the Defense of Marriage Act prevents the IRS from recognizing same-sex marriage or registered domestic partners. In California, their returns are more complex than other couples due to the state¿s community property laws. Rice¿s comments from the meeting also were printed in a Bureau of National Affairs article in October.