We have a client that for years has played the MFS routine.  She went back to school to get an online masters degree from one of those colleges that was the equivalent of Trump University.  Spouse makes a decent living but she has never made more than a few bucks in any year since.  To avoid paying the chunk of student loans that she acquired to get her Masters in Useless Professions, she decided to go the MFS route.  As a side note, she also inherited a few bucks from her dearly departed parents.  We pissed that money away and somehow couldn't spare a couple of bucks to go against the student loans.  Not my favorite firm client.