I married my girlfriend of 5 yrs in Sept 2012. I am a US citizen and she had arrived here in the US from Czech Republic in 2004. We are using an immigration attorney now and in the middle of the process of getting her green card (our appointment with immigration for the interview is in a month). In 2012 she had no income and I had worked full time. We filed taxes as married filing jointly and recieved a CP42 notice from the IRS stating that they are keeping the return because my wife had worked in 2004 as a houskeeper but did not file taxes. She earned about $14000 and was given a 1099 form and apparently never filed. She does have a tax ID #. Now I have the choice of filing an injured spouse form with IRS or re-filing as single. Any ideas on the best way to go with this process?