When a taxpayer signs a joint return with his or her spouse, he or she will be jointly and severally liable to pay the tax shown on the return and any deficiency that may later be assessed on that return.
Equitable Relief from a Spouse's Tax Liability
Husband and wife typically sign joint returns as their aggregate income tax liability will, in most cases, be less on a joint return than it would be if each filed separately. Once a joint return has been signed by the taxpayer, however, he or she cannot avoid the liability for tax with respect to that return. This can lead to serious financial problems long after the year for which the return was signed.So-called 'innocent spouse' relief under ' 6015 may be available, but no one should assume that relief can be readily obtained. Recent developments make this very clear.
By
Thomas R. White, 3rdThis premium content is locked for LawJournalNewsletters subscribers only
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