IRS normally sends you a letter stating what and when your LG owe them money, and within a short notice, they will put a "statue of deficiency", and you'll have 90 days to respond. They can’t levy your bank account or put lien on your house before this period. If this matter is really your hu*****and’s fault, get a tax lawyer and try to settle it with the IRS since both of you don’t have any income.