PALM SPRINGS, Calif., Jan. 11, 2007 -- Charles Edwin Merrill, who comes from the same family as Charles Edward Merrill, one of the founders of Merrill Lynch & Co., continues to be under attack by the IRS for not filing income tax in protest on over two million in stock sales and income for 2004. The IRS is withholding 28 per cent of Merrill's income that they know about, until he files a report. Merrill and his partner Kevin Boyle are not filing Federal income tax because the Federal tax code is discriminatory towards domestic partners and will not extend the same benefits as married couples receive.

Irate Merrill states, "We are atheists, so we don't care what our civil union is called. They can call it un-sanctified marriage by heathens or Federal Civil Union, whatever. We just want the same Federal tax benefits afforded to everyone else." Merrill and his partner were named by the leading gay magazine Out last month as two of the 100 men and women who rocked 2006. Out magazine wrote in its December 2006 issue, "A marriage license in exchange for a tax payment - sounds reasonable to us."

Merrill stated from his home in Palm Springs, California that "political candidates must be educated on Federal tax discrimination issues. Hillary Clinton, John Edwards, and Barack Obama tap-dance around the marriage issue to please their crazy religious voter-base and pretend it is up to individual states to solve the problem. Even if every state in the union gave the same state benefits to domestic partners, that would still leave out the many Federal tax benefits. The important Federal issue is that domestic partners are ineligible for Social Security spousal or survivorship benefits and are typically considered non-spouse beneficiaries. Thus a surviving partner may be limited to taking a taxable lump-sum distribution upon inheriting 401(k) plan assets. If a spouse wants to change the designated beneficiary for a qualified retirement to someone other than his or her spouse, the beneficiary spouse must consent by signing a waiver. But a domestic partner can be disinherited as a designated beneficiary without even knowing it because such waivers do not apply to domestic partnerships."

Dubner joined butler Rubin in 1999 after starting his legal career at Jones Day in Washington. At Butler Rubin, he concentrates his practice in commercial litigation and arbitration with an emphasis on antitrust and reinsurance disputes as well as franchise and distribution counseling. Dubner represents companies in a variety of competition law matters - involving allegations of fraud, conspiracy and beach of contract. He also regularly advises clients on changes to their existing distribution networks and in opt-out antitrust litigation. A graduate of the University of Chicago Law School, Dubner received his undergraduate degree in economics from Swarthmore College. He has also worked as an economic analyst - both with the Antitrust Division of the U.S. Department of Justice and in the private sector.

Kelley joined Butler Rubin in 1999 after starting her legal career at Sidley Austin LLP. At the firm, she concentrates her practice in reinsurance and commercial litigation. Her reinsurance work involves major matters for cedents, reinsurers and intermediaries typically involving multi-million-dollar disputes. A graduate of the University of Michigan Law School, Kelley received her undergraduate degree from Northwestern University. She is admitted to practice in Illinois and New Jersey, where she currently resides.

Formed in 1980, Chicago-based Butler Rubin has established itself as a well-known litigation boutique assisting clients nationally and internationally in the core practice areas of reinsurance and complex business litigation, including antitrust and legacy liability issues.