The impact of your back taxes on your spouse will be a function of your tax filing status and whether you maintain any joint financial accounts. If you file as married filing jointly, any tax refund due to your spouse may be intercepted, but if you file as married doing separately, then her refund may not be intercepted. Keeping separate financial accounts will also provide further protection.
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You should definitely keep your finances and assets separate until you resolve this tax matter. Have you considered an Offer in Compromise to resolve the liability? If you have no income and no substantial assets, that may be a good way to go.
You and your spouse should file married/separate until you get your tax situation cleared up. If you file jointly, they will keep your spouse's refund and use it to pay off your debt.
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