Joint Liability After Divorce
Florida is an equitable distribution state, and divorce decrees often assign tax debt to one spouse. However, the IRS is not bound by divorce agreements. If you filed jointly, both spouses remain liable regardless of what the divorce decree says. Innocent spouse relief under IRC Section 6015 provides a way to separate your liability from your former spouse's actions.
Three Forms of Relief
Classic innocent spouse relief for understatements caused by the other spouse. Separation of liability for divorced or separated spouses. Equitable relief when neither of the first two options applies but holding you liable would be unfair. Each has specific requirements, and a tax attorney can determine which form provides the best protection.
Your former spouse's tax mistakes should not follow you into your new life. The law provides relief for exactly this situation.