Soon to deal with the IRS - What to expect?

I have yet to file for 2000 income taxes as a result of a bitter divorce, and inability to obtain Ex's return so I could determine what deductions she took (still married, but separated mid yr).

After a formal demand for documentation to get her return, I am soon to file, having a significant tax bill due, likely with penalties and interest. The bill was especially high, as Ex still did not produce receipts for rental expenses, etc, which would have helped with tax due.

In addition, she filed incorrectly, using an attorney/CPA, not claiming 1/2 my income (community) while together for that yr. We filed correctly, paying close attention to detail and documenting the splits.

What will happen after I file? What if I can't pay the tax bill due? Any relief from penalties and interest?

There will be interest and penalties for late filing. However, the amount of the penalties and interest depend on the amount you owe. However she filed, you are entitled to file correctly. You are liable for tax on your share of the community income, not her share.

Any hope for relief from penalties and interest? EX refused to produce her return until formal demand was served.

How should I posture request for same in my response to the forthcoming IRS letter advising penalties?

The IRS might compromise on the penalty if you tell them you tried to file on time and you explain the reason for the late filing. Simply explain what happened and send in whatever evidence you have of the effort you made. The problem is that there was nothing that prevented you from requesting extensions of time to file. However, give it a try.

Thank you for your response. In fact extensions were filed for, and granted. However it took so long to obtain Ex's return, the extensions ran out, and my filing became delinquent.

Frankly, I was so intent on filing correctly, that I was less concerned about being delinquent.

In resptrospect, I suspect I should have filed to the best of my ability, attempting to be correct on my return, and got it in on time.

I do in fact have much documentation regarding our efforts to both file jointly, and/or file separate and correct. I will include this info along with my response to the expected IRS letter.

Any other perspective/advice is appreciated.

I agree, include all that documentation. All I can add is that you should concentrate on showing that you expended a lot of effort in your attempt to file. It does help that there were extensions, even if they ran out.