innoscent spouse laws

What is the name of your state? wi

My ex and I owned a financial services business? He has purposely let the business decline since he left. We own alot of back taxes. He stated in a letter that I was a detriment to his business. Can I claim innoscent spouse because I had no control of his excess spending and neglect of the business. He holds all the appropriate licenses; not me.

Read the U.S. Code Title 26 sec. 6015. the books are in the public library. For an online source use [url]http://www.law.cornell.edu/topics/income_tax.html[/url]
in the first paragraph there is a link to Title 26 click on that then type 6015 in the box where it says search Title 26.

Thank you!!!