4
Section 6013(d)(3) provides: "if a joint return is made, the
tax shall be computed on the aggregate income and the liability
with respect to the tax shall be joint and several." One of the
fundamental characteristics of joint and several liability is
that the obligee (respondent) may proceed against the obligors
(joint taxpayers) separately and may obtain a separate judgment
against each. Dolan v. Commissioner, 44 T.C. 420, 427 (1965).
In Garfinkel v. Commissioner, 67 T.C. 1028 (1977), the
taxpayer filed a joint income tax return for 1972 with her
husband, who died during that year. A request for prompt
assessment was made with respect to his income tax liability for
that year. Approximately 13 or 14 months later, the IRS sent a
reply that the return was accepted as filed. In considering
whether the Commissioner was barred from issuing a notice of
deficiency in 1972 income tax to the taxpayer alone, the Court
first noted that the time for the IRS to make an assessment as to
her former husband expired 18 months after the request for prompt
assessment was made. Id. at 1032. However, as to the taxpayer,
the Court held that because the normal 3-year period of
limitations had not expired as to any liability which she might
have, the notice of deficiency was valid as to her because she
was severally liable for the tax. Id. at 1032-1033.
Petitioner argues that we should not follow Garfinkel
because the Court was "construing an antiquated version of the
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