It starts on a much smaller scale, perhaps with sweets off a counter, but can quickly escalate if not challenged. Some the hands down men (and women) I have worked alongside as Prison Chaplain began their life of crime by pinching sweets.
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What the ex-wife needs to have in this case, it to present evidence of not realising that such income has been received. And therefore, the computation of taxable income was erroneous. This this is well know by the ex-husband yet intentionally omitted to promise. The ex-husband will, likewise, be asked to respond to this claim while they are IRS approaches to verify ex-wife's ex-wife's bills.
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There is a fine line between tax evasion and tax avoidance. Tax avoidance is legal while tax evasion is criminal. If you wish to pursue advanced tax planning, certain you you achieve this task with wise decision of a tax professional that will to defend the technique the Tax.