The husband should file one offer
listing the joint income tax, the individual year he owes before
the marriage and his business liability, and attach a $150
application fee to the offer.
The wife should file an offer
listing the joint income tax and the individual year that she
owes with her prior spouse, and attach a $150 application fee to
the offer.
It does not matter that the
joint liability will appear on both offers.
[Note: This assumes that the
taxpayers do not meet one of the exceptions for paying the application
fee: 1) OIC filed solely under doubt as to liability, or 2) total
monthly income falls at or below income levels based on the DHSS poverty
guideline levels.]