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On November 4, 2014, this Court entered a preliminary injunction which enjoined De-
fendants Moser, Hamilton, and Lumbreras from enforcing or applying Article 15, 16 of the
Kansas Constitution and K.S.A. 23-2501 and any other Kansas statute, law, policy, or practice
that prohibits issuance of a marriage license to same-sex couples. Memorandum and Order,
2014 U.S. Dist. LEXIS 157093 (D. Kan. Nov. 4, 2014), Doc. 29, p. 38. In so ruling, the Court
concluded that plaintiffs have shown a strong likelihood that they will succeed in establishing
that Article 15, 16 of the Kansas Constitution and K.S.A. 23-2501 violate their rights guaranteed by the Due Process and Equal Protection Clauses of the Fourteenth Amendment to the United States Constitution. Id. at 33. Significantly, the Court noted that Plaintiffs Complaint alleges that Kansas laws banning same-sex marriage are ones that are unconstitutional on their face
(as opposed to a claim challenging the way that Kansas has applied those laws to them), and
[i]f plaintiffs succeed in establishing no circumstances exist under which Kansas could apply its
same-sex marriage ban permissibly, the Court may invalidate the laws in their entirety. Id. at
13.
The Court further found that the other pertinent factors in the preliminary injunction calculus weighed in favor of granting a preliminary injunction on Plaintiffs marriage license
claims. Id., pp. 35-36. Although the District Court stayed its injunction for one week so that the
Defendants could seek a stay from a higher court, both the Tenth Circuit and the United States
Supreme Court denied the Defendants requests for a further stay. See Moser v. Marie, 190 L.
Ed. 2d 385, 83 U.S.L.W. 3304, 2014 U.S. LEXIS 7651 (Nov. 12, 2014). Thus, on November 12,
2014, the District Courts preliminary injunction went into effect, and the Kansas district court
clerks in Douglas, Sedgwick, and many other Counties around the State began issuing marriage
licenses to same-sex couples. Phil Anderson, Two Topeka pastors welcome same-sex marriages: Court rulings will open the door to same-sex marriages in Topeka, Topeka Capital-Journal
(Nov. 13, 2014), available at http://cjonline.com/news/2014-11-13/two-topeka-pastors-welcomesame-sex-marriages (last checked Dec. 4, 2014).
Despite those events, however, various State agencies are continuing to refuse to recognize same-sex marriages based on the provisions of Article 15, 16 of the Kansas Constitution and K.S.A. 23-2501 and other statutes, laws, policies, and practices. Thus, on November 26, 2014, Plaintiffs filed a First Amended Complaint, in which they added additional
Plaintiffs and Defendants in order to bring the non-recognition issue before the Court. Now,
Plaintiffs seek a further order of the Court enjoining Defendants Jordan, Kaspar, and Michael, in their official capacities as well as any officers, agents, servants, employees, attorneys, other persons who are in active concert or participation with them from continuing to
enforce Article 15, 16 of the Kansas Constitution and K.S.A. 23-2501 and other statutes,
laws, policies, and practices prohibiting recognition of same-sex couples marriages.
Facts
The Recognition Plaintiffs
1.
The newly added Plaintiffs are three same-sex couples (hereafter collectively re-
ferred to as the Recognition Plaintiffs) James E. Peters and Gary A. Mohrman, Carrie L.
Fowler and Sarah C. Braun, and Darci Jo Bohnenblust and Colleen Hickman who have married in Iowa, Illinois, and Kansas, respectively. See Declaration of James E. Peters, 3; Declaration of Carrie L. Fowler, 3; and Declaration of Darci Jo Bohnenblust, 4.
The State Income Tax Filing Status Claim against Defendant Jordan
2.
(hereafter KDOR). Defendant Jordans duties include directing and supervising Kansass Division of Taxation for Individuals. The KDORs Division of Taxation for Individuals is responsible for issuing regulations and guidance on issues pertaining to income taxation, including issues related to the filing status of same-sex married couples who file Kansas income tax returns.
3.
On October 4, 2013, the KDORissued Notice 13-18, entitled Guidance for Same-
Sex Couples. That document provides in relevant part that Kansas only recognizes marriages
between one woman and one man. (See Article 15, Section 16, of the Kansas Constitution.) Kansas Statutes Annotated (K.S.A. 79-32,115) provide that a husband and wife shall file a joint or
married filing separate return for income tax purposes. Individuals of the same sex cannot file a
Kansas income tax return using a tax status of married filing jointly or married filing separately.
Attached as Exhibit 1, available on KDORs website at
http://www.ksrevenue.org/taxnotices/notice13-18.pdf (last checked Dec. 4, 2014). Notice 13-18
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further provides that married same-sex couples must, instead, complete and file a special worksheet when they have filed their federal income tax return as married. Id.
4.
Plaintiffs Peters and Mohrman filed their 2013 federal income tax returns as mar-
ried, filing separately. Peters Decl., 10. Because of the KDORs refusal to allow married
same-sex couples to file state income tax returns as married filing jointly or married filing
separately, Plaintiffs Peters and Mohrman had to prepare both married federal tax returns for
federal filing purposes and single federal tax returns in order to prepare state single tax returns.
Id., 11. The preparation of those multiple tax returns caused Plaintiffs Peters and Mohrman to
expend additional time and resources that would not be required of different-sex couples. Id.
They will face this same problem early in 2015, when preparing their income tax returns for calendar year 2014. Many same-sex married couples in Kansas will face this same problem early in
2015.
The Drivers License Name Change Claim against Defendants Jordan & Kaspar
5.
On information and belief, in his official capacity as the Secretary of KDOR, De-
fendant Jordan has ultimate managerial responsibility for the Division of Vehicles, which is a
Division of KDOR and is responsible for issuing drivers licenses to eligible Kansas residents
and for reissuing drivers licenses to spouses who change their last names as part of the marriage
licensing process.
6.
On information and belief, Defendant Lisa Kaspar is the Director of the KDORs
Division of Vehicles, and Defendant Kaspars duties include directing and supervising the employees and agents of the Division of Vehicles who are responsible for issuing drivers licenses
to eligible Kansas residents and for reissuing drivers licenses to spouses who change their last
names as part of the marriage licensing process.
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7.
changed her last name from Fowler to Braun. Fowler Decl., 5. Moreover, on their marriage
license, as permitted by Kansas law, Plaintiffs Bohnenblust and Hickman designated new legal
last names for themselves. Bohnenblust Decl., 6. Plaintiff Bohnenblust designated Pottroff
(her last name at birth) as her new last name, and Plaintiff Hickman designated Spain (her last
name at birth) as her new last name. Id.
8.
After changing their names as part of the marriage licensing process, Plaintiffs
Fowler, Bohnenblust, and Hickman were able to change their last names on their records at the
Social Security Administration and to obtain new Social Security cards listing their new last
names. Fowler Decl., 6; Bohnenblust Decl., 7.
9.
After their marriages, Plaintiffs Fowler, Bohnenblust, and Hickman went to drivers
license offices operated under the supervision of the Kansas Division of Vehicles, to attempt to
obtain new driver's licenses in their new last names. Fowler Decl., 7; Bohnenblust Decl., 8.
Clerks working at those offices told Plaintiffs Fowler, Bohnenblust, and Hickman that, because
their marriages are not recognized in Kansas, the Division of Vehicles would not issue them new
drivers licenses in their new married last names. Id.
10.
After district court clerks in Kansas began issuing marriage licenses to same-sex
couples, Plaintiff Fowler called the Division of Vehicles office in Lawrence to see if she would
be able to get a new license in her married name, but the staff person who answered the telephone stated that, even though some district court clerks were issuing marriage licenses to samesex couples, the Division of Vehicles does not recognize same-sex marriages. Fowler Decl., 8.
Plaintiff Fowler then called the Division of Vehicles Drivers Licensing telephone number in
Topeka, Kansas, and was told that the Division had been instructed to follow the Kansas Consti5
tution and not to recognize same-sex marriages, including the marriage of Plaintiffs Fowler and
Braun. Id. The refusal to issue new driver's licenses has broader implications for same-sex married couples, with respect to tracking and verifying their driving records and automobile insurance coverage.
The State Employee Spousal Health Insurance Claim against Defendant Michael
11.
On information and belief, Defendant Mike Michael is the Director of the Kansas
State Employee Health Plan (KSEHP), through which all state employees may obtain health
insurance for themselves, their spouses, and their other dependents, and in that position Defendant Michael is responsible for implementing and administering the terms of the KSEHP and for
advising staff of various state employer institutions and agencies regarding the terms and benefits of the KSEHP.
12.
The KSEHP provides participants with a booklet that explains the benefits and cov-
erage of the Plan. Peters Decl., 6. The booklet for the current Plan year is entitled State Employee Benefits Guidebook Plan Year 2015, and it was issued in October 2014. Id. In a section entitled Other Eligible Individuals Under the SEHP, the Guidebook explains that the
KSEHP provides dependent coverage for [y]our lawful wife or husband, referred to as spouse
throughout the rest of this guidebook. (Same gender marriages are not recognized under Kansas
Law). Peters Decl., 6 & Decl. Ex. 1(copy of page 9 of the Guidebook, attached to Peters
Decl.).
13.
Plaintiffs Peters and Bohnenblust are employed by the state universities in Kansas
and are thus employees of the State of Kansas. Peters Decl., 5; Bohnenblust Decl., 9. As
state employees, Plaintiffs Peters and Bohnenblust are eligible for health insurance provided
through the KSEHP, and they both participate in the KSEHP for their health insurance coverage.
Id.
14.
In November 2014, Plaintiffs Peters and Bohnenblust went to the human resources
departments of their respective state employers and asked to add their spouses (Plaintiff
Mohrman and Plaintiff Hickman, respectively) to their health insurance coverage as spouses.
Peters Decl., 7; Bohnenblust Decl., 10.
15.
The human resources representative told Plaintiff Peters that pursuant to a di-
rective from Defendant Michael Plaintiff Mohrman could not be added as a dependent spouse
because the State of Kansas does not recognize same-sex marriages. The human resources representative then declined the request of Plaintiff Peters to add his husband, Plaintiff Mohrman, as
a dependent spouse under the KSEHP. Peters Decl., 7.
16.
On November 22, 2014, Plaintiff Bohnenblust sent an e-mail to the human re-
sources office at her employer, Kansas State University, in which she requested to add her wife,
Plaintiff Hickman, as a dependent on the KSEHP, the health insurance policy that covers Plaintiff Bohnenblust. Bohnenblust Decl., 10. In an e-mail dated November 24, 2014, a human resources representative told Plaintiff Bohnenblust that she could not add her spouse as a dependent on her health care benefits because Defendant Michael had advised Kansas State University
that same gender couples will remain ineligible for spousal health care benefits under the
KSEHP because Kansas law does not recognize same-sex marriages. Id. Plaintiff Bohnenblust
was thus unable to add her spouse, Plaintiff Hickman, as a dependent spouse under the KSEHP.
Id.
Argument
The Recognition Plaintiffs now seek a preliminary injunction prohibting Defendants Jordan, Kaspar, and Michael, in their official capacities as well as any officers, agents, servants,
employees, attorneys, other persons who are in active concert or participation with any these Defendants from continuing to enforce Article 15, 16 of the Kansas Constitution and K.S.A.
23-2501 and other statutes, laws, policies, and practices prohibiting same-sex couples from marrying or denying recognition to their marriages and , requiring them to treat same-sex married
people the same as any other married persons including by way of illustration and without limitation for purposes of filing individual state income tax returns, obtaining new driver's licenses
in names changed as a result of the marriage licensing process, and adding same-sex spouses to
state-employee health insurance coverage under the KSEHP.
A movant is entitled to a preliminary injunction if the movant can establish the following:
(1) a substantial likelihood of success on the merits of the case; (2) irreparable injury to the movant if the preliminary injunction is denied; (3) the threatened injury to the movant outweighs the
injury to the other party under the preliminary injunction; and (4) the injunction is not adverse to
the public interest. Awad v. Ziriax, 670 F.3d 1111, 1125 (10th Cir. 2012). For injunctions seeking mandatory relief, the movant must make a strong showing with regard to the likelihood of
success on the merits and with regard to the balance of harms. Id. In light of binding precedent
from Kitchen and Bishop, Plaintiffs easily meet these requirements.
I.
Plaintiffs Have Made a Strong Showing They Are Substantially Likely To Succeed On The
Merits.
As the Court concluded with regard to the refusal to issue marriage licenses to same-sex
couples, plaintiffs have shown a strong likelihood that they will succeed in establishing that Ar8
ticle 15, 16 of the Kansas Constitution and K.S.A. 23-2501 violate their rights guaranteed by
the Due Process and Equal Protection Clauses of the Fourteenth Amendment to the United States
Constitution. Id. at 33. The same is true with regard to the recognition claims.
Under binding Tenth Circuit precedent: A state may not deny the issuance of a marriage
license to two persons, or refuse to recognize their marriage, based solely upon the sex of the
persons in the marriage union. Kitchen v. Herbert, 755 F.3d 1193, 1199 (10th Cir.) (emphasis
added), cert. denied, 83 U.S.L.W. 3102 (U.S. Oct. 6, 2014). In Kitchen the Tenth Circuit squarely held that the fundamental right to marry necessarily includes the right to have ones marriage
recognized. Id. at 1213.
As this Court previously recognized, Kansas same-sex marriage ban does not differ in
any meaningful respect from the Utah . . . laws the Tenth Circuit found unconstitutional, and
[b]ecause Tenth Circuit precedent is binding on this Court, Kitchen . . . dictate[s] the result
here. Memorandum and Order, 2014 2014 U.S. Dist. LEXIS 157093 (D. Kan. Nov. 4, 2014),
Doc. 29, p. 33. See United States v. Spedalieri, 910 F.2d 707, 709 n.2 (10thCir. 1990) (A district court must follow the precedent of this circuit); Phillips v. Moore, 164 F. Supp. 2d 1245,
1258 (D. Kan. 2001) (The [district] court, of course, is bound by circuit precedent) (citing
Spedalieri).
Moreover, as this Court noted in its earlier decision, Plaintiffs have made a strong showing that the challenged provisions are not merely unconstitutional as applied to them, but unconstitutional in all their applications:
The Court construes plaintiffs Complaint to allege that Kansas' laws banning
same-sex marriage are ones that are unconstitutional on their face (as opposed to a
claim challenging the way that Kansas has applied those laws to them). A claim is
a facial challenge when it is not limited to plaintiffs particular case, but challenges application of the law more broadly. John Doe No. 1 v. Reed, 561 U.S.
186, 194, 130 S.Ct. 2811, 177 L.Ed.2d 493 (2010). If plaintiffs succeed in estab9
lishing no circumstances exist under which Kansas could apply its same-sex marriage ban permissibly, the Court may invalidate the laws in their entirety, including their application to male, same-sex couples. Doe v. City of Albuquerque, 667
F.3d 1111, 1127 (10th Cir.2012) ([A] successful facial attack means the statute is
wholly invalid and cannot be applied to anyone.) (quoting Ezell v. City of Chicago, 651 F.3d 684, 69899 (7th Cir.2011))
Memorandum and Order, 2014 2014 U.S. Dist. LEXIS 157093 (D. Kan. Nov. 4, 2014), Doc. 29,
pp. 12-13.
II.
Plaintiffs Will Suffer Irreparable Harm If A Preliminary Injunction Does Not Issue.
There is no question that Plaintiffs suffer irreparable harm every day that Kansass un-
2963). Laws that discriminate against same-sex couples undermine both the public and private
significance of same-sex couples relationships by telling those couples, and all the world, that
their marriages are unworthy of recognition. Kitchen, 755 F.3d at 1207 (quoting Windsor, 133 S.
Ct. at 2964). Such laws humiliate[] . . . children now being raised by same-sex couples by
making it even more difficult for the children to understand the integrity and closeness of their
own family and its concord with other families in their community and in their daily lives.
Kitchen, 755 F.3d at 1207 (quoting Windsor, 133 S. Ct. at 2964). With the passage of each day,
these harms accumulate.
The harms to Plaintiffs dignity that result from being deprived of state recognition of this
most important relation should be considered particularly irreparable because monetary damages
cannot adequately compensate for such harms. See Awad, 670 F.3d at 1131; Prairie Band of
Potawatomi Indians v. Pierce, 253 F.3d 1234, 1251 (10th Cir. 2001). [D]iscrimination itself, by
perpetuating archaic and stereotypic notions or by stigmatizing members of the disfavored
group as innately inferior and therefore as less worthy participants in the political community,
can cause serious non-economic injuries to those persons who are personally denied equal treatment solely because of their membership in a disfavored group. Heckler v. Mathews, 465 U.S.
728, 739-740 (1984);
Moreover, even financial harms caused by the exclusion of same-sex spouses from
KSEHP are irreparable because the Eleventh Amendment protects Kansas and any State officials
in their official capacity from liability for damages. See Edelman v. Jordan, 415 U.S. 651
(1974). The legal protection to Plaintiffs and other families of Kansas State employees is an injunction to prevent further harm from accruing.
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III.
the Court to conclude that the balance of harm analysis favors injunctive relief. Doc. 29, p. 36.
The same is true with regard to the marriage recognition claims.
IV.
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It is in the public interest for the Court to make clear that Kansas State officials must
cease enforcing the States marriage bans in any and all contexts.
CONCLUSION
Plaintiffs are overwhelmingly likely to succeed on the merits of their constitutional
claims and are suffering significant and irreparable harm every day that Kansas refuses to recognize the marriages of same-sex married couples. The balance of equities strongly favors an injunction, and an injunction is in the public interest. Accordingly, Plaintiffs respectfully request
that the Court issue a preliminary injunction:
(1) enjoining Defendants Nick Jordan, Lisa Kaspar, and Mike Michael, in their official capacities
as well as all officers, agents, servants, employees, attorneys, other persons who are in active
concert or participation with them from enforcing article 15, section 16 of the Kansas Constitution, Kansas Statutes Annotated 23-2501 and 23-2508, and any other sources of state law to
refuse recognition of the marriages of same-sex couples whether performed in Kansas or elsewhere, and (2) requiring Defendants Nick Jordan, Lisa Kaspar, and Mike Michael, in their official capacities as well as all officers, agents, servants, employees, attorneys, other persons who
are in active concert or participation with them to treat same-sex married people the same as
any other married persons including:
(a) requiring Defendant Jordan, in his official capacity and all officers, agents, servants,
employees, attorneys, other persons who are in active concert or participation with him
to recognize marriages validly entered into in Kansas and elsewhere by same-sex
couples for purposes of filing individual state income tax returns in a married status;
(b)
requiring Defendants Jordan and Kasper in their official capacities and all officers,
agents, servants, employees, attorneys, other persons who are in active concert or par13
ticipation with them to recognize marriages validly entered into in Kansas and elsewhere by same-sex couples for purposes of issuing new drivers licenses to married
same-sex spouses who change their names as part of the marriage licensure process;
and
(c)
requiring Defendant Michael in his official capacity and all officers, agents, servants,
employees, attorneys, other persons who are in active concert or participation with him
to recognize marriages validly entered into in Kansas and elsewhere by same-sex
couples for purposes of allowing employees covered by the Kansas State Employees
Health Plan (KSEHP) to add their same-sex spouses as dependents covered by the
KSEHP.
Plaintiffs request such injunction remain in effect until entry of final judgment in this ac-
tion.
Respectfully submitted,
/s/ Stephen Douglas Bonney
Stephen Douglas Bonney, KS Bar No. 12322
ACLU Foundation of Kansas
3601 Main Street
Kansas City, MO 64111
Tel. (816) 994-3311 Fax: (816) 756-0136
[email protected]
Mark P. Johnson, KS Bar #22289
Dentons US, LLP
4520 Main Street, Suite 1100
Kansas City, MO 64111
816/460-2400
816/531-7545 (fax)
[email protected]
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personal knowledge of the matters stated in this Declaration and could and would competently
testify to these facts.
2.
with my wife and co-plaintiff, Sarah C. Braun, with whom I have been in a committed, loving
relationship for more than two years.
3.
Sarah and I obtained a marriage license in Cook County, Illinois, and married each
Except for the fact that Sarah and I are both women, we meet all of the
6.
After getting married in Illinois on June 7, 2014, I was able to change my last
name from Fowler to Braun on my records at the Social Security Administration and to obtain a
new Social Security card listing my last name as Braun.
7.
In July 2014, Sarah and I went to the Division of Vehicles drivers license office
in Lawrence, Kansas, to attempt to obtain a new drivers license for me in my married name of
Braun. After waiting for over an hour, a clerk told us that our marriage was not recognized and
that the Division of Vehicles would not issue me a new license in my married name.
8.
After district court clerks in Kansas began issuing marriage licenses to same-sex
couples, I called the Division of Vehicles office in Lawrence to see if I would be able to get a
new license in my married name, but the staff person who answered the telephone stated that,
even though some district court clerks were issuing marriage licenses to same-sex couples, the
Division of Vehicles still does not recognize same-sex marriages. I then called the telephone
number for the Division of Vehicles Drivers Licensing office in Topeka, Kansas, and was told
that the Division of Vehicles had been instructed to follow the Kansas Constitution and not to
recognize same-sex marriages, including my marriage to Plaintiff Braun.
I declare under penalty of perjury that the foregoing statements, including all statements
in this Declaration, are true and correct.
Executed on December 4, 2014.
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knowledge of the matters stated in this Declaration and could and would competently testify to
these facts.
2.
I currently live in the City of Riley, Kansas, which is in Riley County. I live there
with my wife and co-plaintiff, Joleen M. Hickman, with whom I have been in a committed,
loving relationship for more than nineteen years.
3.
On October 9, 2014, Joleen and I applied for a marriage license from the Riley
County District Court, but that application was denied in an Administrative Order signed by
Chief Judge Meryl D. Wilson.
4.
On November 13, 2014, Joleen and I obtained a marriage license from the Riley
County District Court and married each other the same day in a ceremony performed in Riley
County, Kansas. We married one day after the District Courts preliminary injunction in this case
went into effect.
5.
Except for the fact that Joleen and I are both women, we meet all of the
from Bohnenblust to Pottroff (my last name at birth), and Joleen changed her last name from
Hickman to Spain (her last name at birth).
7.
After getting married on November 13, 2014, Joleen and I were able to change
our last names on our records at the Social Security Administration and to obtain new Social
Security cards with our new last names.
8.
After getting married, Joleen and I went to a local office of the Kansas Division of
Vehicles, a division of the Kansas Department of Revenue, presented a certified copy of our
marriage license issued by the Riley County District Court, and requested that the Kansas
Division of Vehicles issue new drivers licenses to each of us in our new last names as shown on
the certified copy of our marriage license. The Kansas Division of Vehicles refused to issue us
new drivers licenses because, according to the clerk with whom we interacted, the State of
Kansas does not recognize same-sex marriages.
9.
employee benefits that come with my job, I am eligible for health insurance provided through the
Kansas State Employees Health Plan (KSEHP). I am a participant in the KSEHP, which
provides for dependent coverage including coverage of a spouse. But the Plan specifically
excludes same-sex spouses from eligibility for dependent spousal health insurance benefits.
10.
representative told me that she could not add my spouse as a dependent on my health care
benefits because Defendant Michael had advised Kansas State University that same gender
couples will remain ineligible for spousal health care benefits under the KSEHP because
Kansas law does not recognize same-sex marriages. For that reason, I was unable to add my
wife, Plaintiff Hickman, as a dependent spouse under the KSEHP.
I declare under penalty of perjury that the foregoing statements, including all statements
in this Declaration, are true and correct.
Executed on December 5, 2014.
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knowledge of the matters stated in this Declaration and could and would competently testify to
these facts.
2.
with my husband and co-plaintiff, Gary A. Mohrman, with whom I have been in a committed,
loving relationship for thirty-four years.
3.
Gary Mohrman and I obtained a marriage license in Dubuque County, Iowa, and
married each other in a ceremony performed in Dubuque, Iowa, on July 31, 2010.
4.
Except for the fact that Gary and I are both men, we meet all of the qualifications
Director of the Osher Lifelong Learning Institute. Among other employee benefits that come
with my job, I am eligible for health insurance provided through the Kansas State Employee
Health Plan (KSEHP). I am a participant in the KSEHP.
6.
The KSEHP provides participants with a booklet that explains the benefits and
coverage of the Plan. The booklet for the current Plan year is entitled State Employee Benefits
Guidebook Plan Year 2015, and it was issued in October 2014. In a section entitled Other
Eligible Individuals Under the SEHP, the Guidebook explains that the KSEHP provides for
dependent coverage for [y]our lawful wife or husband, referred to as spouse throughout the
rest of this guidebook. (Same gender marriages are not recognized under Kansas Law). I have
attached a copy of page 9 of the Guidebook to this Declaration and have marked it as Exhibit1.
7.
and completed paperwork to add my husband, Plaintiff Mohrman, as a dependent spouse through
KSEHP. The Human Resources representative told me that pursuant to a directive from
Defendant Michael Plaintiff Mohrman could not be added as a dependent spouse because the
State of Kansas does not recognize same-sex marriages. For that reason, I was unable to add my
husband, Plaintiff Mohrman, as a dependent spouse under KSEHP.
8.
couples who married in other states to file their state individual income tax returns for tax year
2013 as married.
9.
The Internal Revenue Service permits married same-sex couples to file their
federal individual income tax returns as married if they were married in a state in which samesex marriage is legal even if they live in a state like Kansas that refuses to recognize such
marriages.
10.
Plaintiff Mohrman and I filed our 2013 federal income tax returns as married,
filing separately.
11.
Because of the KDORs refusal to allow married same-sex couples to file state
income tax returns as married filing jointly or married filing separately, Plaintiff Mohrman
and I had to prepare both married federal tax returns for federal filing purposes and single federal
tax returns in order to prepare state single tax returns. The preparation of those multiple tax
returns caused us to expend additional time and resources that would not be required of differentsex couples.
I declare under penalty of perjury that the foregoing statements, including all statements
in this Declaration, are true and correct.
Executed on December 4, 2014.
Department of Revenue
Phone: 785-296-3081
FAX: 785-296-7928
www.ksrevenue.org
Sam Brownback, Governor
NOTICE 13-18
GUIDANCE FOR SAME-SEX COUPLES
(October 4, 2013)
As has been the practice since the initiation of the Kansas income tax, each individual
must file a separate Kansas income tax return on Form K-40, using the filing status of
single or, if qualified, head of household.
Same-sex individuals who file a joint federal income tax return must complete a
worksheet that will be available at www.ksrevenue.org to show the amount of income
as reported on the joint federal return that is allocable to each individual, and
determines the federal adjusted gross income to be used by each individual for
Kansas tax purposes.
The above guidance applies to returns filed for tax year 2013 and going forward.
Plaintiffs' Exhibit 1
Although Rev. Rul. 2013-17 provides that under certain circumstances amended returns for
prior tax years may be filed for federal tax purposes to change the filing status to married filing
jointly or married filing separately, no such amended returns may be filed for Kansas to change
the filing status.
Returns can be filed electronically through www.webtax.org, or, if it is available, through
commercial tax preparation software. Returns can be filed on paper, although the Department of
Revenue prefers that returns be filed electronically.
Taxpayer Assistance
Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about income tax, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614
Plaintiffs' Exhibit 1