Legal Question in Tax Law in Missouri

If your wife is a responsible party. That is, she was an officer of the business, signed the checks, was a signer on the bank account, or signed the payroll tax returns. She could be responsible for the taxes. To have this happen the IRS would have to assert a trust fund recovery penalty. To protect yourself, your wife's situation needs to be assessed by a competent tax professional to determine if she is even a responsible party first, and then whether she had the ability to direct funds of the company.

If she is determined to be responsible, then you must look at the company to see if they would have to indemnify her. You should retain a tax attorney to represent you in this matter.

This is not legal advice, which would take a complete review of your situation to render. I am not your attorney, unless and until, I am formally retained.