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"I KNOW this is not legal or ethical, but I was just wondering if the IRS or Social Security Administration has any record of when people get married."

Are you nuts. Is the amount of money you can save avoiding the "marriage penalty" worth the risk of the unpaid taxes penalties you would pay and other possible consequences of trying to cheat the IRS? Not to mention that if you get of the IRS suspects list, you are likely to be audited for years.
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