According to the IRS at www.irs.gov:

Innocent Spouse Tax Relief Eligibility

All the facts and circumstances are considered in determining whether it's inequitable to hold you liable for your spouse's tax liability. Some of the factors considered include:

The taxes owed are your spouse's or ex-spouse's.
You are no longer married to that spouse.
You thought your spouse would pay the taxes on the original return.
You didn't know about the items changed in the audit.
You would suffer a financial hardship if you were required to pay the tax. You would not be able to pay for basic living expenses like food, shelter, and clothing.
You did not significantly benefit (above normal support) from the unpaid taxes.
You suffered abuse during your marriage.

If you believe that your situation meets the above requirements:

You may be qualified for relief. If you desire a formal determination, you must file Form 8857 with the Internal Revenue Service. Additional information is contained in IRS Publication 971.

Zip Code: cpa@mdtaxes.com