Maybe Form 8821?  So you can talk to IRS about it.  Did you try to attach the letter to an e-filed return?  File a paper return, and suggest to your client that she ask for relief (including fees) from the state divorce court.  

No not efile, I mailed the return in with the letter of explanation and the court papers. I do have a release signed and have spoken to the Irs and they told me to file a 8942 for which is for investments. So it is possible that the lady that helped me was new. So I am trying to figure out what form I need to resend the return with.

It's been a while since I paper filed anything.  How does the IRS reject a paper filed return?  Do they just mail it back to the taxpayer?  I'm genuinely curious.

The only rejected paper returns I've ever seen have been because the taxpayer forgot to sign them.

I had to call and a rep told me that it was rejected, my client has gotten nothing in the mail saying it was rejected.

Rule #1 for tax practitioners:  If you think you have to call IRS, you get what you deserve. 

Rule #2:  IRS never reads anything you attach to a return, at least while it would make a difference.  

Rule #3:  Review Rules #1 and #2 regularly.

Reading between the lines here, you have checked "Get Refund Status" and there's some generic message there that suggests you call IRS.  When was the return filed?  If this happens every year, what has been the outcome then?