Husband and wife were married in 2008, can new wife be held responsible for husband not filing taxes in 2007

The IRS will intercept any refund with your husband's SSN attached to satisfy the taxes the IRS has determined for your husband.

When you filed your joint return, you must file an additional tax form to protect your share of the refund. Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her share of the joint refund.

If your husband owes only for 2007 and not prior years, the IRS may not have calculated his 2007 taxes yet. It takes the IRS about two years to catch up with all the data it gets for a tax year. Your husband may want to file the 2007 tax return even if he does not have the money to pay. There is a failure to file penalty. That penalty can be substantial. By filing, your husband can at least limit some penalties. He will also trigger the running of the statute of limitations.

Your husband should also check if he needed to file state and local income tax returns.