abctax55
Level 15

The IRS is not legally bound by the divorce decree.  Once she signed that return, with that liability, she is jointly/severally liable for the debt (baring any innocent/injured spouse possibilities).

IDK, but I'd guess the IRS *might* accept the installment agreement with just his signature (maybe the instructions address this), but that wouldn't mean the IRS wouldn't come after her if he doesn't pony up on time. 

HumanKind... Be Both