He said it was his case that Mr Noble or Mr Lawless or Mr Gibbs "jointly and severally caused the death" of Mr Lavelle.

BBC: Family of Kevin Lavelle in legal bid to find killer

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