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Abstract: 

If a married couple files a tax return under the “married filing jointly” designation, each spouse is individually liable for the full amount of taxes due on their aggregate income for that year. This is known as “joint and several liability.” This means that the IRS can hold either spouse responsible for all of the outstanding taxes owed during the course of the marriage. This article explainsexceptions and provisions that provide relief from joint and several liability and the services available to help domestic violence survivors with these tax issues.

Keywords: joint tax return; tacit consent; community property; hardship situations; collection; allocation deficiency; equitable relief; threshold qualifications

Affiliations:  1: Cumberland School of Law, Samford University.