Tax debt as offset
I am suing my ex for breach of contract of our separation agreement (not incorporated in divorce decree). He is asking for an offset amt of approx. $30000 for tax liability he paid for our 2001 jt tax return (this of course includes penalties and interest). I have two questions about this:
1) Taxes are not addressed in the sep. agreement except that we were to file separate returns for the year 2003 (the year we separated) and would be responsible for our own taxes/receive our own refunds; and I am suing for his 1/2 of unpaid expenses that are specifically addressed. Does he have a legal basis to receive a $15,000 offset (my 1/2 of the debt) if that is not something for which he is being sued?
2) Had I known any our tax return was being audited, I would have filed for Innocent Spouse Relief, but I was never contacted by the IRS nor by my ex in regard to this debt. I was a stay-at-home mom, so I didn't contribute any of the income reported; the return was completed by H & R Block, not us; and I signed the return based on the W-2 provided by my ex's employer. From what I read, I would have met the criteria for receiving the relief.
So, since the 2 year limit on appealing/filing for Innocent Spouse has elapsed - because I was never apprised of the audit - will he have a legal basis to sue me in a new suit if he isn't allowed this offset in the suit I brought against him? Don't know if it matters, but he filed an amended return in 2008 for this tax year, filing as single, and with the current address at which he lives with his wife.
