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.