No. On a joint return both spouses are equally liable for any back tax owed. Both spouses on a joint return certify that the tax return is complete and correct. The IRS can (and will) collect from either, or both spouses until the debt is satisfied.
The innocent spouse does not apply. Innocent spouse is for your own debts, such as back child or spousal support, unpaid student loans, etc., that only apply to one spouse. Back tax form a joint return is a joint debt.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
