Unfortunately, my sister is all too familiar with audits by the IRS.  Her husband died at the extremely young age of 38 (brain aneourisms).  The IRS came in and audited him (her) for 5 years prior to them even being married - not sure why or how the audit came up but I am assuming it was related to his death.  So, she ended up owing over 5K to the IRS for her dead husband that had just passed away for a 5 year period of time prior to their marriage. 

Now, I know when you get married his debt becomes yours but it couldn't have come at a wose time and they were not nice about it at all.  No sympathy what soever regarding the death and of course further penalties/possible jail time if she didn't pay it up quick. 

She worked it out - awesome bosses - paid it up and life went on.