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Joint and several

   Also found in: Medical, Legal, Wikipedia 0.10 sec.
(Law) a phrase signifying that the debt, credit, obligation, etc., to which it is applied is held in such a way that the parties in interest are engaged both together and individually thus a joint and several debt is one for which all the debtors may be sued together or either of them individually; used especially in the phrase joint and several liability.
- Journal H. of R., U. S.

See also: Joint



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6015 provides procedures for seeking relief from joint and several liability, and is commonly referred to as "innocent spouse relief" Sec.
IRS changes procedures for equitable innocent spouse cases by O'Driscoll, David / The Tax Adviser
Individuals who file a joint tax return accept joint and several liability for any underpayments.
Innocent spouse provisions and community property by Pulliam, Darlene / Journal of Accountancy
In its simplest form, joint and several liability means that group members must share in any shortfalls that may result from the program's adverse loss experience.
Consider group self-insured workers' comp: sharing the burden of ... by Baer, Ari / Nursing Homes
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