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That recalls one case where the IRS put these guys on notice for running a fraudulent scheme (sending all revenue offshore to a trust, which transferred the money to another trust, which paid all their expenses--no income declared). IRS took their sweet time getting around to the case, thinking they had all the time in the world. Defense was able to argue that they ran the scheme past their CPA, who said it was okay. The court ruled no fraud, and therefore statute had run out. I assume the IRS went after that accountant.

Copied from Forbes Tax Breaks Newsletter: "The tax code generally requires the IRS to make a tax assessment within three years from the return filing date or the return filing deadline, whichever is later. But a recent Tax Court case, Murrin v. Comm’r, T.C. Memo. 2024-10, confirmed a decision that the statute of limitations remained open indefinitely where a tax preparer engaged in fraud, even where the taxpayer did not. In Murrin, roughly 20 years had passed since the filing of their returns, and they argued that the statute of limitations had passed. The Tax Court disagreed." Interesting case which caught my attention

Usually when incomes are roughly the same, MFS costs way more than MFJ because the tax rates are so much higher and deductions/credits limited. The SALT deduction for MFS, for example, is limited to $5k each. It can work if medical expenses aren't 7.5% of joint income but exceed that using one income. A lot of people ask about MFS when they learn they can't itemize. They think they are losing out on claiming their mortgages, charities, etc. Actually, if your standard deduction is $27,700 and your itemized deds are $25k, you are winning!

I have a colleague who will not file a couple MFJ if the spouse is self-employed and makes estimated payments. IRS invariably credits the primary account with the payments and in the case of divorce, it can get very messy. It's happened to me twice, fortunately both times the primary was cooperative in straightening out the payments.

Other scenarios where you should explore MFS: Student loan repayments, if they lower the payment more than the MFS higher tax. I had a lot during Covid where the lower income spouse taking all the kids could get more credits MFS.

Sounds like commuting mileage

It depends the facts and circumstances. Is it a sporadic activity vs trade or business conducted on a regular basis? Four times a year for three years most likely will not pass the sporadic test. I don't think you will find an authoritative cite to treat it other than SE.

If one person itemizes on MFS returns, they both need to even if other spouse is less than standard deduction.