There are a number of techniques that can be used be used to negotiate with the IRS. If your spouse filed a false return, you may be able to avoid responsibility by requesting “innocent spouse” relief. If you simply cannot pay your taxes, you may request an “offer in compromise.” If you belief that the IRS is simply wrong, you can file a Petition with the US Tax Court. The most important thing that you can do, however, is to contact a tax professional as soon as you receive word from the IRS that they have a problem with your tax return. If you wait (even a week or two) you will lose valuable rights.