This guide covers joint return liability and every avenue of relief from it, in the order a practitioner must resolve them. It begins with the joint and several rule and why a divorce decree does not bind the government, then works through the three statutory doors under the relief provision and the separate community property remedy, showing how the understatement-versus-underpayment distinction and the actual-knowledge-versus-reason-to-know distinction determine which door is available. Later chapters address the knowledge factors in detail, the treatment of abuse and financial control, the equitable factor analysis and streamlined relief, procedure and the mandatory notification of the other spouse, review in the Tax Court, and the refund limitations that determine whether money already paid can be recovered. The guide closes with drafting advice for divorce practitioners, representation of the non-requesting spouse, and a full evidence checklist.