A similar thing happened to a friend years ago. In the end his business was taken by back taxes. I look at this situation as your wife has proven herself on more than one occasion to not be able to handle the responsibility of the finances. It's time for you to take over all the finances. I'm somewhat confused why you let her do this when you state that she paid things late in the past. It's also time to consult a lawyer and do what necessary to retain your business. Sorry if I sound harsh, but when I was married I didn't handle the finances because he was better at it. I did the things I was good at, he handled what he was good at.