What you or I think who or what is the easiest to collect from doesn't matter, it is what the IRS collection
agent finds is the easiest way to collect the tax; they tend to go after the most liquid assets
available, rather than waiting until something is sold or otherwise liquidated.
The may lien against your ex-husband's real property
, but still attempt to collect he funds from you.
The tax preparer
has a potential problem here too; perhaps you(or your attorney) should discuss this aspect with your ex-husband & suggest that unless he borrows whatever money he needs to borrow to meet this obligation, you will be forced to notify the IRS of the circumstances surrounding he and his accountant conspiring to claim the condo as rental property.
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I'll be happy to answer any follow-up questions you may have.