Hold the phone. Did you have a QDRO? What taxes did you pay (did you know you may only have been required to pay the 10% penalty on half of it)? Does she want to spend the money now, or does she intend to roll it over into another IRA? Where was your lawyer when all this was set up?
Chances are she doesn't owe any taxes on what she received if you paid them (hopefully that was taken into account in the calculations of the division of assets).

