Legal Question in Tax Law in California

Re: 2005 Taxes

Unfortunately, we can't answer your question without looking at your specific case. To begin with, your marriage creates a community property relationship with your husband and hence, potentially makes your income liable to the IRS for his default in payment. That being said, there are certain circumstances that can affect this: whether you have a separation agreement/transmutation agreement/etc; whether you are currently sharing community funds/income; and a variety of other issues. The final answer is that unless you have some mitigating factor (such as described above), then yes you could be subject to the IRS for your husbands failure to pay taxes. However, you might have a claim against your husbands separate property and there might be some other legal ramifications as well.

My recommendation is that if you are no longer living with your husband you either: A) get a divorce if possible or allowed by your faith; or B) get a legally binding seperation agreement and transmute (change the character of) your community property interest to separate property. The longer you wait on taking such actions the more issues you could face.