Although many taxpayers enjoy significant tax benefits from filing joint returns, these benefits can be outweighed by the exposure to joint and several liability where a tax deficiency or unpaid balance exists. The IRS might also offset a current year joint refund to pay a separate obligation of one spouse.  In 1998, the IRS provided expanded spousal relief for taxpayers who file joint returns.  Three types of relief exist with the best option depending upon whether the tax liability arose as a deficiency or as a filed joint return with a balance due, and upon the current marital status of the parties.  If you owe income taxes from an activity or income of a spouse and if you don’t believe you should be liable for payment of the tax, you may be eligible for relief.  Call the attorneys at Andreozzi Bluestein LLP for a review and analysis of your potential options.