I am married in Washington State (community prop state). We filed separate but married this year. I received a refund and my wife owes several thousand. If she doesn't pay the tax, can the IRS come after me?
If you file Married Filing Separate, the IRS cannot come after you for your wife's tax debt. However, if you won any joint community property, a lien may be placed on that property and the IRS may come after that joint property.
I do not practice in a community property state, so there may be some nuances I am not aware of. Therefore, you should consult with a local attorney on this issue.
I would say yes. All debts incurred during the course of the marriage are presumed to be community debts that were incurred for the benefit of the marital community. This certainly holds true for taxes on income earned during the course of your wife's job.