Innocent Spouse Relief
Married couples have the option of filing "jointly" (one tax return together) or "separately." (each spouse files his or her own) While "joint" tax returns can sometimes save money, one of the downsides of this is that both spouses can be held liable for 100% of the taxes. If one spouse disappears or has no money, the other one can be stuck paying all the tax.
"Innocent Spouse Relief" is a special type of filing under Section 6015 of the tax code designed to address this type of situation. It allows spouses to escape liability in a variety of circumstances. Generally, it's only available when there was an adjustment made to the tax return as the result of an audit, and the innocent spouse didn't know about the unreported income or unsubstantiated tax deduction.
The details are important in innocent spouse relief cases, but feel free to write me about your particular situation.