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Tax evasion is a crime. However, in such cases mentioned above, it's simply unfair to an ex-wife. It seems that in this particular case, evading paying for an ex-husband's due is just a fair contract. This ex-wife should not be stepped on by this scheming ex-husband. A tax debt relief is a way for that aggrieved ex-wife to somehow evade from just a tax debt caused an ex-husband.