Had a valid question come my way I realized I couldn't answer....I d like to be able to do that...Can a taxpayer get relief( taken refund applied, payments made on behalf of prior spouses healthcare) from 2018 tax return?

She actually has been making payments on this thing, after they took her refunds ( from withholding)from her wages for some time now. She is nearing paying the balance off and asked if there is relief she can apply for.  I did skim over the PUB 971 and felt maybe the Equitable type of relief?  I am looking for guidance or feedback on this topic.