why would you be liable for tax burden if you are divorced?
I don't know, but I don't want to be somehow whether by lien on our home (she was on the deed, not the note) or her car I am going to sell.
She's going to have to take the tax affidavit to be allowed to permanently leave (many just skip this step and move out), but she doesn't know if she will ever end up back in the USA. I doubt she will, but she worries about EVERYTHING.
If everything works out well, I am going to let her just keep that 401k intact (it's only $6500 right now) and just pay from the proceeds from our liquidations.