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The officers warned that if they filed her report, her co-worker would be arrested.
The penalty causes married couples to owe more money than if they filed their returns separately.
If they filed jointly, the tax would still be $30,813.
Outside the registrar's office, she said later, she asked him whether he would testify if they filed a lawsuit, and he said yes.
Both public schoolteachers, they would be assured of postings to the same district only if they filed joint tax returns, which civil unions allow.
But prosecutors said that even if they filed an appeal, they might not get a ruling from an appellate court before the trial was completed.
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He said gay couples should continue to understand that "if they file for immigration status, they may be putting themselves at considerable risk of deportation".
(They may well, however, be eligible to get a refund of most of the taxes that were withheld if they file a return).
A second change, allowing working people with children to claim the tax credit even if they file an individual return, would cost $5.4 billion over the next decade.
Also, if they file their taxes on paper, the time until the data is available via the retrieval tool is even longer.
The I.R.S. data retrieval tool should be available to families about two weeks after they file their federal income tax returns, if they file their income tax returns electronically.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com