Hi Captanbruzerbean,
One of the requirements to qualify as an injured spouse is that the person is not liable for the debt. Your wife would not be an injured spouse with respect to a joint tax debt from a joint return you two filed in a previous year. She could potentially qualify as an injured spouse for taxes owed solely by you from before you were married.
I hope this helped to answer your question. Please feel free to ask if there's anything else you are wondering about.
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