Taxes owed during the marriage is community property debt. The family law court in California can make orders on who will pay the tax debt.
For example, the most common order is that both parties will be responsible for one half of the taxes owed for that particular year. However, even though the family court makes orders dividing the debt equally the IRS can still attempt to collect the joint tax debt from one party.
If only one party is working, or one party has more assets than the other party, the IRS will attempt to collect the debt from that party first. It is important to keep this in mind when dividing the assets and debts during a marriage.