Hello, I am a different expert and disagree with the above expert when they advise "your income is not in play". You listed California as your state. California is a community property state.
Where only one spouse is liable for a tax and that spouse makes an offer in compromise, community property rules apply as follows. Anything that could be classified as the liable spouse's separate property or income should be considered in the offer. In addition, the liable spouse's share of community property and community property income should be considered. If, under the community property laws of the state involved, part or all of the nonliable spouse's share of community property or income would be available to satisfy the tax liability, the portion available should also be considered in the offer in compromise. Treas. Reg.(NNN) NNN-NNNN1(c)(2)(ii)(B).
Community property assets will not be disregarded under this regulation unless inclusion in an offer would have an adverse impact on the taxpayer's ability to meet reasonable living expenses.
As indicated above, the non-offering spouse's share of community property income will be considered to the extent that the liability could be collected from it under state law.
In California, they do not distinguish between pre- and post-marital obligations and allow creditors to collect an obligation from 100% of community property. Therefore, in California the Service may also collect taxes from 100% of community property for all premarital debts of a spouse.
In short your question was will your income be looked at "if my husband wants to try and lower the amount due or", yes, because you live in California.