In my property settlement when I divorced in 2014, in exchange for giving up equity in my home and more than 1/2 of community property, including approximately $50,000, my ex was to pay all back taxes (approximately $75,000) He has not paid this and now the IRS is coming after me. I thought I remembered that there was a provision that prevents IRS from taking any monies out of my SS since it is myonly source of income.