The IRS agent I spoke to on the phone told me that since the spouse claimed the standard deduction, the taxpayer must now also claim the standard deduction even though the taxpayer desires to itemize deductions. According the IRS agent, whoever files first dictates how the other spouse must also claim. That is not how I interpret the instructions in Pub 501, page 8.
"If your spouse itemizes deductions, you
can't claim the standard deduction. If you
can claim the standard deduction, your
basic standard deduction is half the
amount allowed on a joint return."
