innocent spouse

Good morning, My husbands Ex-Wife has filed an innocent spouse paper with the IRS. They had some back taxes owed of about $40,000.00 for the year 1999, that year they were still married never seperated. and filing jointly.
They both had full acess to everything and both were aware of everything that went on in their household and business.
They seperated in 2000 and were legally divorced in 2004.
In the divorce papers my husband took responsibility for all they owed till he seperated in 2000. She got everything plus he paid her alimorny on his own for the next two years of about $60,000.00.(not court documented but we have the cancelled checks)
Since my husband didn't work the next few years and was crushed by everything, seperation, divorce, losing a business and everything he owned he never filed the 2000-2005 taxes but they are being done now.
My question is:
Even though we knew that it would take a while to get these taxes paid and that they would take the tax returns probebly from both till it was paid off, he would pay them himself or the payments but we never thought that the IRS would pardon her from giving up her tax return money till it was paid.
What are her chances of getting pardoned from them based on what i told you? (I was under the impression based on my divorce that the divorce papers are between the two of you and even though my ex agree's to pay all the back money owed, if my name is on something they can come after me and then i would have to take my ex to court to have him pay me since he said he would handle it.)
But it also said if she was found innocent then we may have to pay her back for what the irs took already these past few years.
What are our chances of her winning the innocent spouse?
That was in Georgia and she would have filed that in Gwinette county Georgia.
2000-2005 were not in question, only 1999 of which like i said they were both married that whole year never seperated and filed jointly.
THank you!

Without knowing the details of their financial affairs for 1999 (particularly since they were separated) it would be impossible to predict what her outcome would be.

However, if in the divorce decree the responsibility of that debt was assigned to him, one way or another she has recourse against him.....even if the IRS denies the innocent spouse relief.

no, they were not seperated in 1999. They were still together and the taxes were filed together. 1999 was all done when they split up in 2000.

I guess we figured that we would pay those taxes but I thought we both figured that even though we were going to pay those taxes the IRS would continue to keep both of their refund checks until it was paid, just part of the whole process. We would pay it but since they both owed it neither one would get a tax refund till it was paid.
We didn't think that the irs would let her get her's but not him if they both made the debt.
I mean if they were still married and he was paying it back the IRS would still keep both of their tax returns right? Why should she get out of that debt with the IRS until we have it paid off.