I am confused and have received some conflicting advice. If I set up a payment plan for the 2006 debt prior to filing and file jointly will the IRS take our return to offset the debt ? Or would we be better off filing separately ? I do know there are disadvantages to filing separatey I am currently unemployed and a full time student any return would bey helpful, we are working with the IRS to come up with a payment plan. Thank you in advance for your advice. Recomendations would be very helpful.