Have an attorney review the tax return to see if you qualify as an "innocent spouse."
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If the audit covers a jointly filed return, then yes the wife is included in the audit. The wife may however qualify as an "innocent spouse." Your Judgment of Divorce and/or Stipulation of Settlement may also include language concerning tax liabilities and audits. You should consult an attorney in person and bring any applicable paperwork with you.
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If it is a joint return and signed by the wife she can be included in the audit. She can file as an innocent spouse.
The above is a general answer and is not considered legal advice. You should contact an attorney before proceeding to take any legal action, signing any papers or upon service of a summons. Howard E. Knispel 631-864-7589