And they cannot simply amend the return since a joint return cannot be changed after the due date. The IRS must mark it as a voided invalid return which usually takes a tax professional to have done and even many tax professionals are not aware of the proper procedure.
You can tell the tax pro to refer to IRM 21.6.1.4.7, which is the section of the Internal Revenue Manual that covers an invalid joint election.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
