Since the husband had enough income to make his IRA contribution AND a spousal IRA contribution why did you file a return that did not show them both ? Was a form 8606 in the return for the non-deductible spouse contribution ? Did you enter the entire amount under his name only ? If so did the program tell you that was an excess contribution and that you would remove it ?
What tax year was this for ? It seems way too early for a 2021 letter. So what exactly does the IRS mention since what you wrote is not mailing sense ... did you try calling the number on the notice for more details.
