The income tax return rewards promisquity, illicit behavior and broken homes.

I am  referring to the filing status. Exactly I am focusing on the single filing status versus the Head of Household. Taxpayers who qualify for the Head of Household filing status benefit from a higher standard deduction and lower tax rates compared to the single filing status. You can claim the Head of Household filing status on your tax return if you are unmarried at the end of the year, have cared for a closely-related dependent for over half the year, and paid more than half the cost of maintaining a home for yourself and your dependent or dependents.

It is true that to be able to claim the Head of Household filing status you can have a qualifying relative, in most cases it is your mom or dad, but it can be a grandparent or sibling. But this post pertains to the majority of the cases by which a taxpayer claims the Head of Household filing status and that is by a qualifying child.
The typical situation is you have a single parent, for example a mom, with a child/children and because she has met the criteria for Head of Household status she can reduce their income (AGI), in 2013, by $8.950. If her filing status was single that amount would be only $6,100. The difference is $2,850. However if she was married and filing separate her income would be reduced by the same amount as if she filed single. Understand we are just mentioning one line on the 1040 income tax return. Proponents of the Head of Household status say that a single mom needs the extra $2,850 of deductions. "Make ends meet." My quick answer to that is, what about the father?
But the IRS also has a solution. Because the very next line on the tax return has exemptions. A dependent child is an exemption and that is where she can take her child, as a dependent, which as a result decreases her income tax. There are other lines on the tax return where having a child also is a benefit to reduce tax debt.  Line 51 has child tax credit which is a dollar for dollar reduction in tax debt. Line 64 which is the earned income credit. That focuses on the working class and really has tax benefits. This credit increases as you have more qualifying children up to three. The maximum credit allowed for 2012, was $5,891. This is not a deduction of income, this is actual dollars that can be received to you in your pocket(or wherever else you want to put it). Versus $475, if your single with no child. Lastly line 65, the additional child tax credit. If one was not enough the IRS in their wisdom has provided another. Who knows they may come up with a third. So it is not an either or, as a single parent the income tax return has other line item that apply. Lets get rid of the Head of Household. You can be single, married, married filing separate which is the same as single in dollar terms, and a qualifying widow. This occurs when a mom or dad dies and they have qualifying children. So they get for two years an increase in their filing status deduction.  I don't think anyone should be opposed to that. It is the least we can do.
What kind of message is the IRS sending when they reward a single parent by lowering their tax because they are a Head of Household. Your better off not marrying your partner because if you do you will have to pay more income tax. Now to be fare you can also qualify as a Head of Household being married. Which in today's lingo would be called separated. 
But my point is that the IRS helps single parents when in many of the cases, conducted themselves in a manner which is immoral.  The taxpayers of this country are funding immoral behavior. If I have sex (not make love), get a woman pregnant, we have a child and then I have the child live with me, I pay less tax, because now I'm a Head of Household and now I get a deduction of $2,850.  To me that is unjust. Why do we as a nation have to pay for that.  We are rewarding immorality.
These actions have consequences because the child sees this behavior and mimics it in their life. Today this behavior has become the norm.  As a result you have more and more people filing for Head of Household status.  How do Head of Households dwellings look compared to married couple filing jointly dwellings? Shouldn't the IRS promote filing jointly? It seems they penalize you when you do the right thing and stay married. If you were ever married you know, that is not easy. That is something that children should see and mimic.  Togetherness, family, unity, etc. Not divorce, seperated, broken home, etc.
My contention is that the IRS should reward marriage.  The IRS knows that your married, you claim it every year you file your taxes and they know who your married to.  Your spouse files with you. So how about this, after 5 years of marriage the couple gets a $250 tax credit and each year there after. Once they hit 10 years they get a $500 refund each year until they get to 20 years then the refund goes to $1,000 and stays until the marriage ends. This way the IRS is promoting moral behavior. Isn't that what the government should be doing? Don't we save as a country if our children see and do the right things?  Wouldn't we save tax money if we have more families where there is a Dad and a Mom? Wouldn't life be better, the neighborhoods closer, unity amongst our nation? Because when you have unity at home it is much easier to have that expand outward. Lets try this IRS. Lets get back our children, our community, our country.  Our acceptance of immorality has corrupted our society from the inside out. Lets have our government send an example. We need leadership disparately. But it doesn't have to be only from our government. We can each do our part and steer our country in the right direction.