Our MSA only says to split assets and debts not specific at all. Just want to know if I can take him to court to make him pay his half for not abiding by MSA
Yes, you can. While the IRS may allow him to avoid having to pay under innocent spouse relief, that does not change the state court's order in the MSA. If the agreement when the decree was entered was that the parties divide the debts then you may prevail so long as you can establish that the tax debt is joint. However the innocent spouse designation will likely be used by his attorney as a defense. So you'll have to prove the point to prevail. You'll definitely want to consult with an attorney and get some competent representation on this one.