| Unless filing a first tax return, you already know | | | | the screen indicating your balance is zero and the |
| that you must select a designation as a filer. The | | | | ATM eats your card. Hey! You go into the bank |
| most common choices are single, head of | | | | only to find out the IRS has cleaned out your |
| household, married filing jointly and married filing | | | | account. You call the Agency to find out that your |
| separately. For those who decided to file jointly, it | | | | ex-spouse didn't resolve the tax debt and the IRS |
| is important to understand what this means to | | | | has come after you. |
| the IRS. | | | | Can the agency do this legally? Absolutely. You |
| The IRS has one purpose in life. It is charged with | | | | and your ex filed the tax returns in question |
| collecting the tax revenues owed to the federal | | | | "jointly". To the IRS, this means that you are |
| government and is a sub-agency of the United | | | | both joint and severally liable for the debt. In |
| States Treasury. Congress likes to spend our | | | | practical terms, this means you are both liable for |
| money, so it gives the IRS some extremely | | | | the debt. The IRS will go after both of you to get |
| powerful tools when it comes to collecting | | | | the funds. If you ex has none, the IRS will look to |
| revenues. This includes the collection techniques at | | | | you to satisfy the debt. It will clean out your bank |
| its disposal. | | | | account, levy your home and perhaps garnish |
| You meet a dazzling guy/girl one weekend at a | | | | your wages. |
| party and agree to go on a date. Fast forward a | | | | Ah, but what about the divorce agreement? Your |
| year later and the two of your are at the altar | | | | ex agreed to handle the debt! Well, the IRS never |
| exchanging wedding vows. Fast forward another | | | | signed that agreement and it isn't binding on the |
| five years and things are not going so well. You're | | | | Agency. You can go back after your ex for the |
| in divorce court and agreeing to a final disposition | | | | money, but the family court probably isn't going |
| of property. Your now ex-spouse owes $45,000 | | | | to have much luck getting the money if the IRS |
| to the IRS. As part of the agreement, he/she | | | | couldn't. |
| agrees to take on the debt solely and pay the | | | | The decision to file tax returns under the |
| IRS. | | | | designation married filing jointly is one that often is |
| Fast forward a year. You head over to the ATM | | | | made with little thought by couples. This can be a |
| to get some money. A message comes up on | | | | huge mistake down the road. |