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That is, they are legally held individually and severally liable for payment of the sum that corresponds taxes. The spouse who has a limited source of income is made to be responsible if the other spouse does not pay the correct total of the taxes owed. The innocent spouse is usually the one usually gets into default with the attacks, audits, and tax collection.
This can only be avoided if the married couple files a separation or divorce. It is during these events when both parties lack of reality...