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