id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2815	Drumbl, Michelle Lyon	Decoupling Taxes and Marriage: Beyond Innocence and Income Splitting	2013	42	.pdf	application/pdf	26026	1071	55	Thus, as a general rule, spouses who file joint income tax returns are jointly and severally liable for the full amount of tax due on the combined incomes.”). Since 1986, the Service has encouraged (and, more recently, mandated in some cases) the electronic filing of income tax returns.	cache/taxlaw-2815.pdf	txt/taxlaw-2815.txt