My ex signed papers stating he would pay our back taxes (on a joint return). Why can’t the IRS go after him/her?
The IRS will go after the easiest dollars first. If that means both of you, then IRS will seek collection from both. If only one is collectible, the IRS will seek that collection first. The property settlement agreement and/or the divorce decree do not bind the IRS, so the agency does not have to “obey” that decree or even pay attention to it. Joint returns create “joint and several” liability, meaning both of you are liable together, and separately, for all of the unpaid taxes attributable to that return.
