Most likely, this would be the case. However, I would verify the status of the lien. I would also still dispute the lien on your credit reports. If the dispute "updates" to released; I also suggest adding "your statement" that the taxes were incurred by ex-spouse, not you. You have the right to add your statement (100 words or less) to any tradeline. It's not an easy decision to make, but it sounds like you're leaning towards letting it expire. Do you know if your ex-wife paid anything on this tax liability? You may be able to look it up via the county courthouse filings if you have an idea of where she is residing.