November 2017 JD Supra

In a joint tax return filing, IRS has the right to assess both spouses that sign a joint income tax return under the penalty of perjury.  This is similar to jointly signing for a loan at a Bank.   The Bank will impose a legal requirement to repay the loan for both spouses in the event of default. https://www.jdsupra.com/legalnews/is-your-spouse-having-trouble-with-the-93052/