Accepted Answer

Hello cvaughn

I do not have the specific code number where this is addressed, but the collection process is explained in detail in Publication 54.

On page 4 of that publication they state that both you and your spouse are jointly and individually responsible for paying any taxes, interest and penalties due on your joint return.

http://www.irs.gov/pub/irs-pdf/p594.pdf

They will not go in to any further detail as I did, as their statement is simple enough in the fact that they can and will hold each spouse individually responsible. And the fact that they have the right to do this means they can attach liens and levies to the property of either or both spouses.

The only possible exception to this is if one spouse can qualify for Innocent Spouse Relief. That is basically where a joint return was filed, but one spouse had no knowledge that the other spouse had filed a fraudulent return or a return with omissions. If that happens to be the case with your returns, then you could file for Innocent Spouse Relief with the IRS. If the relief was granted, that would relieve you of your reponsibilities to pay this debt.

If this was helpful please press the Accept button.

Thank you cvaughn


Edited by Merlo on 10/29/2009 at 12:20 AM

Expert:	Merlo
Pos. Feedback:	99.8 %
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Answered:	10/29/2009

Accountant

25+ years tax consulting. Specializing in returns for US citizens living abroad