Hi. I am sorry to hear fo your loss. I hope you are doing well.
Technically you do not have a debt with the IRS, your late wife carries that debt. So you are not "on the hook" for the debt. If probate has been opened, the IRS will be a creditor and try to collect on her assets to pay that debt.
Conceivably the IRS could come back and audit those returns and have you listed as the spouse instead of the dependant. The statute of limitations to audit is three years after the due date for the tax return or the date the tax return was filed, whichever is the most recent.
I hope this helps.
DISCLAIMER: THIS ANSWER IS NOT LEGAL ADVICE.
Answered on Jul 06th, 2020 at 8:56 AM