Tenants are jointly and severally liable for payment of the rent.

租金由承租人共同且分别承担。

《牛津词典》

Disadvantages. Each partner is jointly and severally liable for all debts and obligations of the partnership.

缺点：各合伙人对合伙企业的全部债务和义务承担连带责任。

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If the organization concerned is a juristic person, the responsible person shall be jointly and severally liable for repayment of the relevant obligations.

如属法人组织，其负责人对有关债务，应负连带清偿责任。

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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

"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'