Within the a joint financial, every people inside is agreeing on the loan, each party are equally accountable 8 Jolson , 3 T.C. 1184, 1186 (1944); Nicodemus , twenty six B.T.A good. 125 (1932); Neracher , thirty-two B.T.A beneficial. 236 (1935); Finney , T.C. Memo. 1976 – 329 . 9 Internal revenue service Letter Governing …