Decree States spouse should pay 50% , what tax form to use?

[SmudgeTaxor]

My ex spouse and I filed for divorce last year that was resolved this year. We had outstanding debt of IRS taxes and in decree states spouse is responsible for paying 50% of it. It has been long time and spouse has not paid me her half.

What can I do? My lawyer will send an enforcement email, but say that does not work either. Is there something IRS can do or how does one go about all that? 

[macuser_22]

That is a legal issue and not a tax issue.   We cannot give legal advice.   The IRS  does  not get involved in domestic disputes, that is up to local courts to do.  Consult your attorney.

[Anonymous]

the IRS doesn't really care unless an innocent spouse form was filed for a year and that only lets the spouse off in some cases.      without it, there is joint and severable liability.  basically the IRS can go after one or both of you.  if divorce was not final last year (2019) you can file either as married filing separate or joint with spouse's consent and of course including both your incomes on the return.   if your spouse has significant income but little or no tax payments to cover it, filing MFS would protect you from any liability she may have but this could result in higher taxes for you.