Thanks for following up...I had not received it! You will want to specifically address this in any settlement agreement between the two of you. There are two contractual relationships here...the one between the two of you and the IRS, and then the one between you two. As between the you two and the IRS, each of you is going to be jointly and severally liable to the IRS and the IRS can pursue either or both of you for the tax owed. But, between the two of you, you want to address this specifically in your settlement agreement, so that if the IRS collects more than the share allocated to you in your settlement agreement with your spouse, then you have a right to sue your spouse for the disproportionate amount you have paid.
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