The IRShas refused to process applications for separate liability in cases where the divorcing couple has no known outstanding tax liability.

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Antony Sumara, chief executive of the hospital, has apologised for Mrs Astbury's care and the local NHS trust has admitted full liability in separate civil proceedings.

BBC: Gillian Astbury

In addition to the ongoing criminal investigation, Santa Maria's public prosecutor announced that there will be a separate investigation to establish civil liability.

CNN: STORY HIGHLIGHTS

Terry could not file at all, or, as I would advise, file a 0 liability married filing separate return to forestall Robin from arguing that Terry consented to a joint return without signing it.

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Included in the annual Medicare Trustees' report are separate actuarial estimates of the unfunded liability for Medicare Part A (the hospital portion), Part B (medical insurance) and Part D (prescription drug coverage).

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Meanwhile the courts have shackled product innovators in a separate way, by greatly expanding the risks of tort liability.

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The downside to this is that Community Property is subject to the claims of the creditors of either spouse, while the Separate Property is subject to only the claims of the spouse who incurred the liability.

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