Definition Joint and Several Liability - describes the liabilities of co-promisors of the same liability when each of them individually has the duty of making good the obligation.
Application in Divorce In the context of a divorce action, the I.R.S. holds either the husband or the wife liable for taxes, interest and penalties so long as the tax liability arose in a year the parties filed a joint tax return.

The concept of joint and several liability also applies to joint credit accounts, lines of credit and mortgages in the name of a married couple. Joint and several liability for debt means that both spouses are individually and collectively responsible.

See also Innocent Spouse Rule.

Resources: I. R. C. § 6013.

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