TP is employed with ALE (large employer) and receives 1095C with code IE (insurance offered to employee & dependents) in part II Bx 14, and also code 2C in Part II Box 16 for all 12 months.
Spouse is not covered by ALE & did not have other coverage for most of the year. I dont know the spouse's income situation
They file MFS.
IRS is holding back TPs refund and is asking for Form 8962. TP is not claiming PT Credits.
Is TP responsible (subject to penalties) for Spouse's lack of insurance?