OIC - Husband and wife have been living apart for years. Never legally divorced


Husband didn’t pay his self employment taxes for 2015 and about the time had a motorcycle accident and is now on SS disablility as only income. Wife with kids lives and works in another state. Apparently she already filed innocent spouse and it was rejected a year ago. What is the best way to handle this situation? He obviously would qualify for an OIC on his own income but I don’t think I can separate them.