My husband was previously married. During that time, he and his wife were filing joint tax returns. For 3 years they did not pay taxes. When they finally decided to file, they were penalized etc and fines were assessed. They ended up divorcing later and still owed about 20,000 for those tax years combined. In the divorce settlement it was agreed in return for him not taking anything..(selling their home and taking half of everything) she would be responsible for the two most expensive tax years and he would be responsible for one. He paid his year off and she has made payments on her two (on and off) for years. Everytime she decides not to make a payment, my husband gets a letter from the IRS stating default. Is there ANY WAY to get his name off of the "joint account" at the IRS since she agreed in the divorce settlement to be responsible for those tax years?What is the name of your state (only U.S. law)?