[Vigilanteman]

One or more of those small Caribbean Sea countries does those quickie divorces for a small fee. You can take a cruise ship there in December, get a quickie divorce and get married again when you come back in January.

The IRS counts you for the whole year based on your status as of noon local time on January 1st. I think it used to have been midnight on December 31st. Can any tax advisor clarify?

[DaveArk]

I don’t know, sounds risky. What if after 31 years she doesn’t want to tolerate me anymore. :)