The joint holders of a share Shall be jointly and Severally liable to pay all calls in respect thereof.

一股份的联合股东可共同或分别支付所催缴的股款。

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"It often makes you 'joint and severally liable' for any problem, " says Carlton Smith of Cardozo Law School in New York.

WSJ: Tax Report: A New Push to Protect 'Innocent Spouses'

But if the couple files a joint income tax return, then each of them will be jointly and severally liable for the income tax reported, or properly reportable, on the joint return.

FORBES: IRS Expands Availability of Innocent Spouse Relief