What does it mean to say that a married couple filing a joint tax return has joint

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What does it mean to say that a married couple filing a joint tax return has joint and several liability for the taxes associated with the return?
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Essentials Of Federal Taxation 2018

ISBN: 9781260007640

9th Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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