If both the wife and husband filed jointly, does it matter whose account we use to pay taxes due?
Whichever account you put on your filing; it doesn't really matter. I file the taxes for my wife and I (married - joint), and I pay the taxes from my checking account because I choose to, but I could use my wife's account. When filing jointly, the IRS doesn't really care which account the money comes from, or goes back into. As with you other question: Question about married couple filing jointly I think you need to get a better understanding of how to file taxes in general. If you use a tool like TurboTax or HR Block or Tax Slayer (or one of the others), they will basically walk you through it.
One item that may come up is that you may both need to be listed on the account in order to receive a refund. Payment to the IRS doesn't matter, but I believe when receiving funds, filing jointly, the receiving account needs both names on it.