My neighbor who is 65 years old. Has not seen her husband for 40 years. He lived in new York and is now deceased for 5 years.
She got a IRS notice her husband owes $45,000 in back taxes. What a shock.

Do you think he filed a joint return all these years. And forged her name
On the returns.

What is her responsibility

Did she work at a job and pay her own taxes during those 40 years? If she did work and file her own taxes during that time, then I think she should get an attorney as this would be wrong.

I would assume she had a job and income during those years, and filed her own return, I guess she filed married filing separate ?

Did she ever get divorced, get a legal separation or any legal status like that.

Even if she filed jointly, she would definitely be a candidate for Innocent Spouse treatment.

She needs to get an enrolled agent or tax attorney to help straighten this mess out.