The IRS can intercept the entire refund from a married couple'sjoint tax returneven if only one of the spouses was legally liable for the debt. This can happen, for example, when one spouse owes child support. The responsibility for that debt is his alone, but his spouse will suffer—b...
Tax Relief: Injured Spouse, Innocent Spouse and Other IssuesKass-Shraibman, FrimetteJournal of the CPA Practitioner