AboutMike Wellman Expertise I was a former Manager with Price Waterhouse, now PricewaterhouseCoopers, the largest accounting firm in the world. I have had clients in almost every industry and of every size.
I will only answer questions dealing with IRS problems such as delinquent tax returns, Offers in Compromise (Tax Settlement), IRS collection matters including installment agreements, liens, levies, seizures, audits, appeals, innocent spouse claims and injured spouse claims. All other will be referred to the question pool.
Experience Over 25 years experience in taxation specializing in IRS collections, examinations and appeals.
Publications New York Times, Wall Street Journal, Your Money.
Education/Credentials BBA, Baylor University.
Awards and Honors IRSOS.com won the Knowledgeweb award for educational excellence for content.
Expert: Mike Wellman Date: 12/13/2007 Subject: 2005 tax question
Question My spouse (now ex in 2006) refuses to file 2005 taxes that were prepared as joint b/c the tax liability is 15,000. He has a sole proprietorship. I had no income for that year. Should I file a married filing separate return for 2005? Would that release me from the tax liability?
Answer Assuming your divorce decree does not state otherwise, you should file as married filing separately (or head-of-household if you qualify). If you live in a community property state, you are supposed to include half of his income and expenses, but you would not be responsible for half the self-employment tax.
As a practical matter, since you had no income, if you did nothing, you would not ever be held responsible for his potential liability. They may come after him at some point - but not you.
