possibly here are the requirements for innocent spouse relief
You must meet all of the following conditions to qualify for innocent spouse relief:
- You filed a joint return that has an understatement of tax that's solely attributable to your spouse's erroneous item. An erroneous item includes income received by your spouse but omitted from the joint return. Deductions, credits, and property basis are also erroneous items if they're incorrectly reported on the joint return
- You establish that at the time you signed the joint return you didn't know, and had no reason to know, that there was an understatement of tax and
- Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax (the IRS has the final say)
For such relief send back the notice with form 8857 - innocent spouse relief.
https://www.irs.gov/pub/irs-pdf/f8857.pdf
instructions
https://www.irs.gov/pub/irs-pdf/i8857.pdf
Where To File
Do not file Form 8857 with your tax return or the Tax Court.
Instead, mail it to one of the following addresses.
If using the U.S. Postal Service:
Internal Revenue Service
P.O. Box 120053
Covington, KY 41012
If using a private delivery service:
Internal Revenue Service
201 W. Rivercenter Blvd., Stop 840F
Covington, KY 41011
Alternatively, you can fax the form and attachments to the IRS at
855-233-8558.
