I have a couple who is married and have an installment agreement for a married filing joint year with a balance of about $40,000. For 2014 they decided to do married filling separately because the wife wanted to separate her self from his liability. The husband is the one who has not been doing enough withholding. The husband has a balance due of about $6,000 for 2014 that he can not pay in full.
Can we set up an installment agreement for his 2014 year so that she is not held liable for his 2014 taxes and still keep the prior year installment agreement? When I spoke to the IRS regarding this they were telling me there is not a way to do that but I did not think that sounded correct.