For the years for which you filed joint returns, you are jointly and severally responsible for the income taxes. That means that if, for example, $4,000 is owed, the IRS can collect it all from him, all from you, or part from each. If they happen to collect more than the $4,000 (plus interest and penalties), then they would need to refund the excess.
Answered on Oct 07th, 2012 at 6:17 PM