Common-law marriage recognized by IRS?

There is no question that a common law marriage validated in one state is recognized as valid in all states and by the IRS. The only issues may be with same marriages which the IRS does not recognize but at the moment there are no states accepting common law marriages that also recognize same marriages. As a matter of fact if you have a valid common law marriage you must get a divorce to dissolve that marriage regardless of the state you are living in. That was a shock to a recent client who just wanted to quit being married.