Consolidated group members are each jointly and severally liable for the entire consolidated tax liability.

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When a group elects to file a consolidated tax return, the group members become part of a single tax entity. As a result, they become jointly and severally liable for the entire consolidated tax liability. This means that each member is responsible for the full payment of the group's tax liability, regardless of their specific contributions to the group's income or deductions.

Consolidated Group Members Are Each Jointly and Severally Liable for the Entire