The Innocent Spouse Problem: Joint and Several Liability for Income Taxes Should Be Repealed.

Husbands and wives who elect to file joint federal income tax returns are jointly and severally liable for the entire tax due. Ninety-nine percent of married couples who file income tax returns make the election to file jointly, and each spouse thereby incurs personal liability for the other spouse\u27s income taxes. This Article argues that the rule is unfair and unjustified and should be repeale