Mr. and Mrs. Pitt filed a joint tax return last year. The couple divorced this year. The IRS audited their last year's return and determined that the Pitts had underpaid their tax by $38,200. Which of the following statements is true?
A. Because the couple is divorced, the IRS must assess Mr. Pitt with a $19,100 deficiency and Mrs. Pitt with a $19,100 deficiency.
B. The IRS must assess whichever spouse actually prepared the return for the entire deficiency.
C. The IRS can assess either Mr. Pitt or Mrs. Pitt for the entire deficiency.
D. Because the couple is divorced, the IRS must apportion the deficiency between Mr. and Mrs. Pitt based on their relative contribution to taxable income.
Answer: C
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