Is a wife responsible for back taxes in a new marriage?
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With first acknowleging this is a very complex issue...and another answer is possible under many conditions...like the divorce agreement, etc.,

YES EVERYONE REMAINS RESPONSIBLE FOR THEIR TAXES, AND FILING JOINTLY MEANS YOUR SPOUSES TOO, UP UNTIL YOU ARE DIVORCED.

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Back taxes before marriage?  Can you be responsible for your spouses back taxes?  Am i responsible for my husband's back taxes before we married?  Back taxes while separated but now divorced who is financially responsible?  Is a wife responsible for her husband's back taxes from before they were married?