Thank you. If I'm reading the details correctly, if she files the innocent spouse form, it could take up to 6 months for her to be notified as to whether they intend to allow it. In the meantime, she's supposed to file. If any refund is coming to them, the AG will grab it, so I don't see that this is going to help her at all. She may be better off just filing separately. I'll get her to check with a tax professional near where she lives.LWW
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