I understand your concern ... and you appear to have good reason for concern ... your tax problem can be a problem.
Plus, you didn't tell us what legal status, if any, that your wife has in the US.
You need to consult with an attorney before filing anything ... the I-130 may not be the best/only way to start things.
PROFESSOR OF IMMIGRATION LAW for over 10 years -- This blog posting is offered for informational purposes only. It does not constitute an attorney-client relationship. Also, keep in mind that this is an INTERNET BLOG. You should not rely on anything you read here to make decisions which impact on your life. Meet with an attorney, via Skype, or in person, to obtain competent personal and professional guidance.
If your spouse is in the U.S. and has a legal entry it is preferable to file the one-stop I-130 and I-485 packet. In most areas this takes about 3-4 months if no issues of inadmissibility or marriage fraud and the file is complete. If the Beneficiary must travel before an adance parole document can be obtained then you will need consular processing and the case will be 7-12 months.
Lynne R. Feldman, Attorney at Law
Concentrating in Immigration and Nationality Law
2221 Camino Del Rio South, Suite 201
San Diego, CA 92108
phone: (619) 299-9600, facsimile: (619) 923-3277
Formerly Adjunct Professor -- Immigration law
University of Illinois College of Law