Did anyone think the IRS would be the ones granting the next victory for gay couples? The agency has ruled that due to the community property laws in California, domestic partners must combine their income and each report it on their tax returns, a distinction previously only granted to heterosexual couples. The ruling could also affect couples in Nevada and Washington, where there are similar property laws. Currently, even married same-sex couples are legally prohibited from filing a joint tax return due to the federal Defense of Marriage Act, which defines marriage as between one man and one woman and prevents any federal agencies from recognizing a same-sex marriage. But under the new ruling, California’s community property law supercedes that law.