Relief from Joint and Several Liability on Joint Returns
Paul Roberts - Tax Materials, Inc
October 18, 2007
When a joint tax return is filed, both taxpayers are jointly and individually liable for the tax and any interest or penalty due on the return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on a previously filed joint return. One spouse may be held responsible for payment of all tax due even if all of the income was earned by the other spouse.
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