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I’m far from the expert here but I had a client (now a regular tax client) and he had massive IRS probs from his ex-wife’s gambling problems. I kept pulling regular transcripts and couldn’t see the issues. They just had a note that the info was moved. The IRS rep also didn’t know (so that gives you an idea about the technical expertise of the person answering the phone). Turns out the IRS had done a separate assessment and moved the debt to a “different place” in their system. I was only able to access it by listing Separate Assessment on the POA request. I’m probably butchering the technical guidance but the point is, not everything is visible on the regular transcript.
Here is some guidance from IRS 21.6.8 Split Spousal Assessments are assessments against an individual taxpayer on a joint module (as shown on MFT 30). The individual assessment is made on MFT 31 or MFT 65. Both MFT 31 and MFT 65 can be created when the module meets one or more of the following conditions:
Collection action is prohibited against only one spouse.
Each spouse is liable for different amounts.
Each spouse has different penalty and/or interest suspension periods.
Each spouse has a different statute of limitations.