Can a Family Court Order stating only one spouse is liable for taxes stop an IRS levy against the other spouse?

Unfortunately, a Family Court Order stating only one spouse is liable for taxes cannot stop the IRS from taking action by levy or otherwise against the other spouse if both signed the tax return.. Since the IRS is a federal agency, it is not bound by a state Family Court order. It is assumed that the couple filed joint returns for the years in question. Therefore, they are both equally responsible for the tax under federal law. The South Carolina Family Court cannot change that as far as federal collection of the tax is concerned. There are several ways that the threatened levy can be stopped from happening, e.g. through Offer in Compromise, payment plan etc. Then that spouse would need to take the other back to the Family Court and hold him or her in contempt to make him pay the other spouse back for whatever portion of the tax he or she had to pay. That’s the way our Family Court can make the first spouse ultimately responsible. Thus, the Family Court order is enforceable, but only against the offending spouse, not against the IRS.