I think X-wife cash my IRA

Although all the facts are not clear, it seems that you filed jointly with your wife and perhaps signed the 2007 return and did not know about these IRA distributions. There is something in the Internal Revenue called the "innocent spouse rules" that protects a spouse against being held liable for joint taxes. There are some very detailed tests that have to met to qualify and the facts of each situation usually dictate the result.
A full discussion of these rules is beyond the scope of this forum. However, depending on the full facts of your case you may qualify. The process to qualify as an innocent spouse with the IRS takes time, effort and money.

Hope this helps.

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