Any and all tax refunds will be divided between the parties in accordance with the same proportion as it utilized for dividing liabilities for the income tax returns in question. If any claim is made or liability imposed on account of additional tax, interest or penalty or adjustment arising out of any joint return which may hereafter be filed, which liability is attributable to understated income and/or overstated deductions of either of the parties, which was not known to the other, then such claim or liability shall be the sole responsibility of the party whose understated income, or overstated deductions resulted in the claim or liability and he or she hereby agrees to indemnify and hold the other harmless from any loss, expense (including reasonable attorney fees and disbursements) and damage on account thereof.