Employer messed up W-2 in 2011; refund on hold

[MDCPA]

Employer and payroll company messed up young man's W-2 in 2011; IRS is holding refund pending getting it corrected. In the meantime, the young man has become my client, gets married and wants to file a joint return for 2012. Clients are owed a refund for 2012 - will IRS intercept it or can they not touch it because of the joint nature? Any insight on where to look would be helpful - thanks.

[kcjenkins]

Since the operation of the IRS is a law unto itself, I have no idea whether they will hold it up or not, I've seen it happen both ways. But what I WOULD do is to file an innocent spouse form with the return, just in case.

[MDCPA]

Thx kc