Re-read Rockcat's original post explaining why and how the IRS is penalizing her. Yes, her then-husband screwed up and she is still paying, literally, for it. They failed to file properly and must pay up - she doesn't dispute that.
But if we're going to talk about being "fair", do you honestly think that what the IRS is doing to her is fair? She is not even given a small courtesy in the form of a statement sent directly to her instead of her ex-husband. There is no consideration for the fact that they're now divorced, evidenced by the fact that the IRS won't separate the debt. Why should she be penalized to the extent that she will never get out from under this debt because of the interest & penalties? Does this punishment really fit the crime?
But then I'm also one of those folks that don't believe in alimony (unless of course one is married to a multi-millionaire or billionaire). Most average folks that get divorced have probably both worked before marriage so I don't see why either one should get a portion of the other person's wages after a divorce. I do, however, believe in child support because IMO both people were responsible for bringing those children into the world and both should share in the financial responsibility of said children.