30 years in the business + a partner with another 50+ years have seen numerous IRS notices for missing spouse returns because they switched places so it is not a good idea. AND we both taught the H&R Block income tax course and this was a point that was stressed in the text book as being unwise since it causes unneeded IRS confusion sometimes and BLOCK processes millions of returns so I will take their warning seriously. And it is not the auditors that have an issue it is the automated systems that are not all they should be ... the millions of $$ the IRS is getting to upgrade the systems have not arrived yet.
