Married taxpayers who file a joint tax return are “jointly and severally liable” for the tax due on the return. However, spouses may be eligible for “innocent spouse” relief if they can prove they didn’t know about an understatement of tax. In one new case, the U.S. Tax Court ruled that a husband was granted relief from a portion of tax due on a joint return. His ex-wife had been arrested for embezzling from her employer. The court found the husband didn’t know about the embezzlement income and relied on his ex-wife to handle finances and taxes. (TC Memo 2018-115)