When a couple files a joint return, the IRS can come after either spouse to collect the full amount of tax on the couple’s combined income, including any tax deficiencies that the IRS assesses after an audit.  This is called joint and several liability and it also extends to interest and certain penalties.  

An innocent spouse can elect to seek relief from a tax liability for the other spouse’s tax items, including unreported income or disallowed deductions, by showing that he or she didn’t know about the understatement and that there was nothing that should have made him or her suspicious about it.

If you have some concerns about your personal liability for taxes due on a joint income tax return that you filed with your tax, contact us for a consultation.