Tax Debt of Deceased Spouse

my husband died in 1995 in california and left me a huge irs debt which i have been making payments on. i'm thinking of getting remarried now that i've moved to illinois. is the irs going to try to come after my new husband for this debt? if so, would checking "married but filing separately" on next years taxes help us to avoid this?

First of all, are you sure that there is not some way you can show you are not liable for your deceased husbands tax debt? If you have not checked this out already, I suggest you get IRS Publication 971, Innocent Spouse Relief, which you can download for free at the IRS site at: [url]http://www.irs.ustreas.gov/forms_pubs/index.html[/url]

The same publication will give you the info you need to decide how to prevent your future husband from becoming liable for your debts, if you are liable for that tax.

If you file jointly with your spouse, that has nothing to do with any PAST debts. The new spouse would not become liable for that; however, if you do file a joint return, the refund could be taken by the IRS as part collection on that old debt. This is somewhat complex, so I suggest you do read the Publication about this.

Thank you for your input, I really appreciate it. Two years ago I attempted an Offer in Compromise where the "Injured Spouse" subject came under consideration. The CPA assisting me at the time must have thought I didn't qualify. They ended up denying my offer and that's when I arranged to make payments. Since then, I've been laid-off and my IRS account has been categorized "uncollectible" by them until I find new employment. What a mess, I shall re-read the publication however. Thank you again.