Like some housewives, Teresa's job was taking care of the kids and keeping the house together. She seems oblivious to the finances and probably doesn't understand taxes. She was probably not involved in banking or accounting or even paying the monthly house bills. She is just guilty of trusting her husband to handle those things - and you can't fault her for that.
It is quite obvious that Teresa is no innocent pawn. She contributed to these games, in which she admitted herself. It is an unfortunate turn of events for the Real Housewives of New Jersey stars but, it was something for the two to avoid. The fact that she is being sent to prison while Joe is, most likely, being deported is clear evidence that no one was innocent in these events.
In conclusion, Teresa was not innocent as she contributed to these incidents.
Joe and Teresa, for me, are both guilty and should be punished. Lying in their tax form, and lying that much, and claiming it was not intentional doesn`t sound as truth. Further close follow-up of the court process and the final guilty plea only evidenced how determined the two to escape justice while admitting fraud. I think they both participated in this in full awareness of the consequences.
I believe Teresa had to have known or had an idea about Joe's mismanagement and unlawful allocation of their funds. Even though there is usually someone who takes over the finances, the communication needs to be there. Teresa Giudice benefited from their financial mistakes and I don't believe she is as innocent has she claimed she was.
In order for Teresa to have been an "innocent pawn," she would have had to remain unaware of what was happening. However, she was aware of what was going on and personally benefiting from it. She chose not to turn her husband in, and that makes her an active accomplice.