My daughter n law has defaulted on student loans she had
prior to marrying my son, needless to say their married filing
joint tax return of 7,000 got seized.
However, if your adjusted gross income exceeds $ 150,000, for
joint filers, or $ 75,000, for single or married - filing - separate filers, your
prior payments must be 110 percent or more of your 2000 income
tax liability paid.