1993 tax audit/who is responsible?

[themansfields]

I was married to my ex-husband in 1992 and we divorced in 1996. During that time we got audited by the State of OH for his tax income return in 1993.
I had no income at the time since I was a full time mother. In 1997, we received notice from the state that we owed money from the audit in 1993.
In our divorce papers it clearly states: in the future for tax years in which they filed joint returns, they shall be responsible for any assessments, deficiencies, or adjustments levied by a taxing authority in the same proportions as their respective incomes bore to the total income of the parties for that particular tax year. Likewise, should the parties receive a refund, they shall have the same in the same proportions as their respective incomes bore to the total income of the parties for that particular tax year.

This year, part of my tax refund was reduced by the amount that was still owed from the 1993 audit. He has not paid this debt and now they have taken it from me.

What course of action can I take? Can I get the money back or will I have to take him to court to get this?

Any thoughts you can offer are appreciated.

mb

 

[loku]

It sounds like you qualify for innocent spouse relief. If you do, you may not have to pay the tax, interest, and penalties related to your former spouse. For information on innocent spouse relief and two other ways to get relief, see IRS Publication 971, Innocent Spouse Relief, and Form 8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief. Both of which you can download for free at the IRS site at: http://www.irs.ustreas.gov/forms_pubs/index.html