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【单选题】
与1999年结婚，因感情不和于 2004年协议离婚，共同财产已经分割完毕，孩子归抚养，由每月支付2000元抚养费。后因与在抚养费上发生争执，声称要举报其偷税漏税行为。2007年6月，收到税务部门要求其补缴2002、2003年的个人所得税，并对其漏缴税款进行罚款的行政处罚决定书。起诉，要求其共同承担税款及罚款。以未举报的漏税行为，也未接受其委托缴税为由予以拒绝；本案应如何处理?( )A.
已经与离婚，不应承担漏缴的税款及罚款
B.
已与离婚，仍应承担婚姻存续期间的共同债务，应当分担漏缴的税款及罚款
C.
已与离婚，仍应承担婚姻存续期间的共同债务，应当分担漏缴的税款
D.
已经与离婚，不应承担漏缴的税款，但其隐瞒的漏税行为，应分担其罚款
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