QUESTION

Am I accountable for any ex wife's debts if she signed her debt to the IRS in the divorce papers?

Asked on Jan 03rd, 2012 on Taxation - Oregon
More details to this question:
The ex wife assumes all debt to the IRS and it is in the divorce papers, signed and stamped by the court as accepted, am I no longer accountable for the amounts for the years indicated in the divorce papers? The years that the debt was incurred with IRS are 2004 and 2005.
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3 ANSWERS

Donald B. Lawrence
The divorce decree is binding as to between you and your ex-wife. However if you filed a joint return and have not been granted release as an innocent spouse, the provisions of the divorce decree are not binding on the IRS. It can collect from either tax payer if a joint return was filed. To see if the innocent spouse defense applies to you, go to www.irs.gov. At the top right, enter "Innocent spouse" in the search box and read the links that come up. Did this information help answer your question(s)? Details and context often affect the validity and usefulness of an answer that is based on a general statement of the law. You may need to consult directly with an attorney and provide additional information in order to get the best answer.
Answered on Jan 10th, 2012 at 8:53 AM

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Tax Law Attorney serving Coral Gables, FL at Tomas Law Firm
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If your ex wife assumed that debt as part of the divorce decree, then she could be found in contempt of court if she fails to pay it. However, the IRS is not governed by what the state family court order says, so they you are technically still on the hook for that debt (assuming the debt stems from years in which you filed jointly with your ex wife). In certain situations, if the tax debt is attributable solely to your wife, you may be eligible for innocent spouse relief from the IRS (they may determine that you are not responsible for the debt). I suggest you consult with a tax attorney to see if you are eligible for this relief.
Answered on Jan 09th, 2012 at 9:47 AM

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The IRS doesn't care about the divorce decree. If you filed a joint return, the IRS can still go after you (and will) if your ex doesn't pay what see is ordered to pay in the divorce decree. Your remedy would be to get the court to order her to reimburse you.
Answered on Jan 08th, 2012 at 2:50 PM

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