According to the tax commission’s decision, same-sex couples who are deemed married under federal law cannot file using a married status; instead, they must create a phony federal return that uses a single status designation, and file that with their Oklahoma tax return. In essence, the tax commission is requiring a taxpayer to submit a false federal document with their state return, an act that is normally considered a crime.
-Michelle Cantrell, a tax specialist residing in Tulsa (Source: http://bit.ly/17FIBDN)