An ex-wife could be eligible for an IRS refund if relief is granted and the ex-wife can prove that she actually paid any tax that is subject to relief.  For example, the ex-wife paid $5,000 of tax liability for which the ex-wife was subsequently granted Innocent Spouse Relief.  26 U.S.C. § 6015(g).  An ex-wife is only eligible for a refund if granted Innocent Spouse Relief or Equitable Relief.  An ex-wife is not eligible for a refund if granted Separation of Liability Relief.  26 U.S.C. § 6015(g)(3); 26 C.F.R. § 1.6015-3(c)(1).