who file joint income tax returns are jointly and severally
liable for the full amount of tax due on the combined incomes.
Sec. 6013(d)(3).
Joint and several liability applies even under circumstances
where "one spouse may be far less informed about the contents of
the return than the other". Sonnenborn v. Commissioner, 57 T.C.
373, 381 (1971). However, the general rule is somewhat mitigated
by the innocent spouse provisions of section 6013(e).
Section 6013(e) relieves a spouse of liability, to the
extent provided by the statute, for tax (including interest,
penalties, and other amounts) if each of the following four
requirements is satisfied: (1) A joint Federal income tax return
was filed by the spouses; (2) there is a substantial
understatement of tax attributable to grossly erroneous items of
the other spouse; (3) in signing the return, the putative
innocent spouse neither knew, nor had reason to know, of such
substantial understatement; and (4) taking into account all the
facts and circumstances, it would be inequitable to hold the
putative innocent spouse liable for the deficiency attributable
to the understatement. Sec. 6013(e)(1). If the substantial
understatement is attributable to any claim of a deduction,
credit, or basis by the other spouse in an amount for which there
is no basis in fact or law, then an additional requirement must
be satisfied; namely, the substantial understatement must exceed
a specified percentage of the putative innocent spouse's adjusted
gross income for the "preadjustment year". Sec. 6013(e)(4).
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