For Joint Filers, Liability for Tax Deficiencies is Shared Regardless of Fault

In the article "Joint Tax Return Problematic for Innocent Spouse," Forbes columnist Stephen J. Dunn discusses the joint and several tax liability of spouses who file a joint returns. The IRS will issue a Notice of Federal Tax Lien against both spouses in cases where tax due on a joint return goes unpaid, denying both spouses the ability to sell or mortgage real property and adversely impacting each spouses' credit. In some cases a taxpayer in such a situation may find relief by filing an IRS Form 8857, Request for Innocent Spouse Relief or by filing a malpractice action against the accountant who prepared the joint return.