The Divorce Decree Does Not Bind the IRS
This surprises almost every divorced person I work with. Your divorce decree says your ex-spouse is responsible for the taxes from 2019 through 2022. The IRS does not care. Joint and several liability means the IRS can collect the full amount from either spouse, regardless of what any state court order says. Your recourse is against your ex-spouse, not the IRS.
Three Ways to Get Relief
If you signed joint returns and your ex-spouse created the tax problem, you have three options under IRC Section 6015. Innocent spouse relief if you did not know about the understatement. Separation of liability if you are divorced or separated. Equitable relief if neither of the first two options applies but holding you liable would be unfair.
Timing Is Critical
Do not wait until years after the divorce to address the tax problem. The sooner you file for relief, the better your chances. Some forms of relief have deadlines measured from the first IRS collection activity. If you wait too long, you may lose your right to certain types of relief entirely.
Protecting Yourself Going Forward
If you are going through a divorce now, file separate returns for the current tax year. Do not let your spouse or their attorney talk you into filing jointly for one more year for tax savings. The tax savings are not worth the joint liability risk. A tax attorney reviews your tax situation as part of the divorce process to identify and protect against future IRS claims.