Alex and Lauren married in January 2021. In 2019, before Alex had even met Lauren, he had a large balance due on his federal return. He was unable to pay the full amount by the due date of the return, and he still has an outstanding debt of $8,000. The couple filed a joint return for 2021, but the IRS offset their refund because of Alex's past-due obligation. Lauren is not obligated to pay Alex's debt, and she would like to receive her portion of their tax refund for the current year. As the couple's tax preparer, what advice would you offer?