@alanql , since you did file 2020 as MFJ , requested ITIN for your spouse on retroactive basis ( for 2020 ) and the case has yet to be determined, I would suggest filing just as you did in 2020 i.e. MFJ and showing your wife as NRA ( Non-Resident Alien -- awaiting ITIN ). You have done your part and just that the IRS is backed up. There is absolutely no reason for the IRS to refuse the ITIN -- it is generally matter of course ( absent any other issues ). I am assuming that your wife is a citizen of a non-proscribed country i.e. one with US has a relationship and perhaps tax treaty.
Is there more I can do for you ?
pk
