Generally, spouses are jointly and severally liable for the tax, interest, and penalties on a joint return. This is so even if they have their own written agreement in which one spouse assumes liability.
Tax Tips
Generally, spouses are jointly and severally liable for the tax, interest, and penalties on a joint return. This is so even if they have their own written agreement in which one spouse assumes liability. However, one spouse may be entitled to relief on innocent spouse rules (Code Sec. 6015). Recent court decisions help to clarify certain innocent spouse relief issues. In general, courts have been taxpayer-friendly.
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