Married taxpayers who file a joint tax return are “jointly and severally liable” for the tax due. But spouses may be able to request “innocent spouse” relief if they can prove they didn’t know their taxes were understated. In one case, both spouses held law degrees. The wife sought relief, saying she was unable to understand their bank or credit card statements. The 7th Circuit U.S. Court of Appeals denied her request, finding her testimony defied reality and lacked credibility, based on her “sophistication” and participation in their finances