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How long does joint and several liability apply to a divorced couple?

A married couple are liable for taxes for the years they were married. A divorce ends a person’s obligation to a former spouse after the marriage is over. A former spouse is not liable for current taxes, just the taxes of the years when he or she was married. The I.R.S. can go back several years the statute of limitation allows this and audit spouses as a married couple, even if they are now divorced.