Since this was a debt from a MFJ return, the debt may be collected in full from whomever the IRS can collect it. This means the IRS feels you both are equally responsible for the debt. This means the IRS may try to collect 100% from each of you until the debt is paid in full. So if the debt is covered in full by your refund and you file first, the IRS may collect the entire debt from your refund. Does this make sense?
