such as unpaid taxes or overdue child support. Sometimes, a married couple's joint tax refund will be seized because of a debt for which only one spouse is responsible. When that happens, the other spouse is said to be "injured" and can file Form 8379 to get...
Tax Relief: Injured Spouse, Innocent Spouse and Other IssuesKass-Shraibman, FrimetteJournal of the CPA Practitioner