Divorce and rental property splits...

[Shawn H.]

I was divorced in 2012. My ex took some of the rentals and I kept others as part of our agreement.

These properties have been on a Joint Schedule E through 2011. Now that we are divorced, the plan was for me to continue with "my" properties on Schedule E as if nothing happened (continue depreciation where it left off as well) and her to continue on Schedule E with "her" properties. Is that the correct approach?

Will the IRS automatically recognize that all of the properties are accounted for between our two separate single tax returns for 2012?

Would they automatically recognize if all of them were not accounted for (ie: she forgot to file her Schedule E forms, which is possible unfortunately - I'm trying to coach her on what she needs to do)?

Anything special I should do to cover myself? I'm not planning to put her properties on my tax return. And, they are profitable - not generating paper losses.