I recently signed divorce papers which said that my ex and I agreed to file our tax return jointly, but that I would have no legal obligation for the tax debt (taxes owed) to the IRS for 2009. He has dragged the filing out with an extension until October 15, with no movement to even have the return completed by our accountant at this point. I am wondering if by having the agreement in the divorce contract, if it is a binding agreement, making it manditory for me to file with him, or if I have the choice to not file with him, on my own. Or, if I do file with him, is the divorce contract statement of no liability enough for the IRS to not hold me accountable for his tax debt in the joint return, if he does not immediately pay?
1 Answer from Attorneys
No agreement with your husband will avoid the IRS from pursuing you, as well as him, on a jointly filed return. If he doesn't pay, then your remedy will be to pursue him for breach of the divorce agreement. The IRS is not a party to that agreement and it does not bind them. If you file separately, then the IRS will not pursue him for your taxes. If he files separately, they will not pursue you. I suggest that you get with your divorce lawyer and see if you can get out of the joint return agreement based upon your husband's delays. There already will be interest and failure to pay penalties (the tax is due April 15 regardless of the extension) and, if you miss the Oct. 15 date, there will be a late filing penalty.