severally liable

基本解释

Such tort-feasors are jointly and severally liable.
此種侵權行爲爲要承擔共同和連帶責任。
The new partner who has been admitted to the partnership shall be jointly and severally liable for the liabilities incurred by the partnership prior to his admission.
入夥的新郃夥人對入夥前郃夥企業的債務承擔連帶責任。
All persons purporting to act as or on behalf of a corporation, knowing there was no incorporation under this Act, are jointly and severally liable for all liabilities created while so acting.
明知根據本法公司沒有成立，但仍然以公司名義或代表公司從事商事活動的所有人，應該對由此産生的債務承擔連帶責任。

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