Yes I am in California.  She does not want to disclose any information about her husband.  I explained the regulations of filing and they insisted they have filed like this before and had no problems.  However, I know now she is in fact married therefore I feel that I can not prepare her taxes knowing that she is not disclosing all information to me or the IRS.  For whatever reason I have no clue, but to my knowledge if you are married you must file with spouse information even if filing separate.  I've never heard of a work around for that.