A recent decision by the Second U.S. Circuit Court of Appeals regarding the Defense of Marriage Act creates an immediate opportunity for lesbian, gay, bisexual and transgendered families to file protective tax refund claims, according to the accounting and advisory firm Marcum LLP.

Marcum, which launched a national LGBT and non-traditional family practice last spring, advises eligible families in this “broadly underserved” market to file protective claims for potential refunds of income and estate tax overpayments dating to 2009.

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