Andrew Roberson and Jane Zhao wrote this bylined article on tax sharing agreements where the parties allocate current or future tax liabilities or potential refunds. “Taxpayers should remember that such agreement is not binding on the IRS, which is not a party to that agreement,” the authors wrote, so if one party ultimately has a tax liability more than stated in the agreement, “that party must seek contribution from the other party and cannot force the IRS to collect from the other party.”