Am I liable for a joint money market account from my fiancé's settlement?

I had a joint money market account with my fiancee in 2007 in CA. The money that was put into the account was all from a settlement that she received as a result of a car accident that she was in. None of this money had anything to do with me other than being in an account owned by us jointly. All of the money was withdrawn in 2007, and the IRS audited me last year and is now pursuing me for tax liability for the joint account. The IRS audited her also, but upon receiving certification that it was a settlement, they released her tax liability. How do I go about having them release my tax liability for the joint account? or am I liable?

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