Many tax credits designed to lift low-income families out of poverty require filing joint federal income tax returns. Married individuals who are victims of domestic violence are often forced to file joint returns. Frozen tax credits or joint and several liabilities stemming from joint filing result in taxpayers asking for joint representation. This session will highlight the ethical issues involved with joint representation. When joint representation is appropriate, it will provide a template for informed consent. It will also discuss when joint representation is not appropriate. This session will compare federal income tax levies and liens. It will provide tools for stopping IRS Levies, obtaining refunds of erroneous levies and releasing federal income tax liens.