is it possible for me to be burdened by my spous' tax debt if we are no longer together and havent seen or spoken to one another in 3 years but are still legally married?

Yesterday I was checking my bank account and noticed that my account had been levied for $4,200.00 by the state franchise tax board. I'm 41 years old and I have never owed state taxes greater than or equal $1000 but my (former) spouse is a bartender and therefore receives tips as part of her income. I'm not 100% certain but I believe this levy of $4200 was for HER tax debt, not mine.

Ever since she "walked out" on me, we/I have filed my taxes seperately as "single". I have no idea what filing status she has been using. So my question is: If I file "single" and she files "married - filing seperately" is it possible for me to be somehow burdoned by her tax debt? In other words, am I liable to pay her tax debt, in whole or partially, eventhough we are no longer together and havent even seen or spoken to one another in 3 years?

I have read the information regarding "Innocent Spouse" relief but it appears to only be applicable if we had filed "married - filing jointly". I havent used that filing status since she left and I have NOT signed a joint tax return since she left.

Can I still be relieved from her tax dept under "innocent Spouse" if we filed "single" on my return and she filed "married - filing seperately"?

I'm just wondering how this bank levy could have been attached to me when she is the one that has created the tax debt on her own.

thanks in advance