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Facts: A married taxpayer filed a joint return with her husband. The couple did not file an extension and paid the tax owed for the year by the required due date. The following year, the wife filed a 1040X amended return and claimed married filing separately filing status. By changing her filing status, the wife sought a refund for an overpayment (she personally paid more on the joint return than she owed on a separate return). Required: Use the tax research method (Chapter 2) write an internal tax research memo (not a client letter) using tax laws to address the following issues. See sample memo format on page 2-20 (Exhibit 2-9). 1. In the example above, is the wife allowed to change her filing status for the tax year and receive a refund with her amended return? Explain your answer (20 points). 2. Discuss why legally married taxpayers may want to file as marrie filing separately (20 points). 3. Discuss the concept of the marriage tax benefit or penalty (20 points). 4. Discuss the concept of joint and several liability and the taxpayer responsibility of any federal income tax liability (20 points). 5. Discuss and differentiate between an abandoned spouse and injured spouse (20 points). Facts: A married taxpayer filed a joint return with her husband. The couple did not file an extension and paid the tax owed for the year by the required due date. The following year, the wife filed a 1040X amended return and claimed married filing separately filing status. By changing her filing status, the wife sought a refund for an overpayment (she personally paid more on the joint return than she owed on a separate return)

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