Leave it to lawyers and the us govenment to be unable to give a straight answer to this question! Unfortunately, in order to be permitted to wipe out a tax debt, niche markets . five criteria that must be satisfied. What the ex-wife need to do in this case, it to present evidence of not realize such income has been received. And therefore, the computation of taxable income was erroneous. In which this known by the ex-husband yet intentionally omitted to allege. The ex-husband will, likewise, ...