Ch Insp Riordan told Newsnight in a statement that it had been agreed "by senior individuals" that there would be an application for a joint warrant relating to Cleveland Police's investigation into perverting the course of justice and an investigation into money laundering by West Yorkshire Police.

BBC: Cleveland Police in huge damages payout to lawyer

The IRS no longer requires that an application for innocent spouse relief be filed within two years after it first acts to collect the joint tax liability in question.

FORBES: IRS Lowers Bar for Innocent Spouse Relief