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When taxpayers file a joint tax return, both spouses are jointly and severally liable for the entire tax due. However, there’s an exception if fraud is involved, allowing tax liability to be appropriately allocated. In a recent case, a husband sought Innocent Spouse Relief after his ex-wife filed their 2016 tax return without his knowledge, deducting significant unreimbursed employee business expenses. Despite meeting several conditions for relief, the tax court denied his request, emphasizing the importance of reviewing tax returns before filing. This case highlights that ignorance of return contents cannot shield one from liability.