The Internal Revenue Code provides that only “spouses” are eligible to file a joint tax return. I.R.C. § 6013(a). Spouses who file a joint tax return are jointly and severally liable for the taxes related to a joint tax return. That means that one spouse can be held liable for the entire amount owed—all of it. Thus, joint tax returns can present …
Most married couples file their taxes jointly due to its advantages over filing separately. But most couples do not realize that when they file a joint return they are actually jointly and severally liable for the tax owed. This means that the IRS can hold either spouse fully liable for the tax owed, regardless of who incurred the tax or …
When a married couple files a joint tax return, both taxpayers are jointly and severally liable for any taxes owed and any penalties or interest assessed. This is true even if the couple later divorces or if one spouse was the sole income earner. Section 6015 of the Internal Revenue Code provides a few avenues of relief for a spouse …
