Seems like you have the right to sue someone here but really maybe not.  You need to go and see an attorney about the time line here and about what your liability would have been for your husband's tax debt.  The structure of his business and the part you played - even on paper - matters.  But it seems as if it may be anyone that you sue it would be your husband for violation of your divorce agreement. I think what you want to say is that because there was no actual line the title company should not have paid the IRS. That may or may not be true here as well and again, it depends on the paperwork involved. Good luck.