This is an interesting one:  Taxpayer separated from spouse in 2021; filed jointly in '21.  In 2022 they remain separated but not yet divorced, the spouse withdraws a large amount from her IRA and other sources with no tax withheld and gives it to taxpayer's estranged family just before passing away in 2022.  Taxpayer is named executor on the will but the money from withdrawals is out of his possession.  The amount due from filing jointly is very large.

What is the best approach?  MFS may be valid but as executor taxpayer would still be liable for the spouse's tax bill using financial assets that were held in both names, correct?

Would an innocent spouse appeal go through successfully on the grounds of separation of liability relief?