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Term Definition Joint and Several Liability - describes the liabilities of co-promisors of the same liability when each of them individually has the duty of making good the obligation.
Application in Divorce In the context of a divorce liability arose in a year the parties filed a joint tax return.

The concept of joint and several debt means that both spouses are individually and collectively responsible.

See also Innocent Spouse Rule.

Resources: I. R. C. ยง 6013.