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Married people who did not file joint returns, but who are now living in community residence states, could also qualify for relief. See Or, there's a chance you're equipped to negotiate a personal debt settlement and entirely wipe-out the debt that has a lump sum payment. two. File a claim of exemption For those who had explanation to understand about an erroneous merchandise that belongs to your spouse (or former spouse), the relief mentioned below will not apply to any A part of the understated tax because of that item. Both you and your spouse (or f