A set ofinnocent spouse cases simply appeared, one granting alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one refuting alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches a surprising outcome but the situations do proceed trends. In this article I wish to not just supply some history on these 2 cases however to additionally explore the trends that have emerged in innocent spouse situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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https://telegra.ph/Is-Economic-Hardship-the-Antidote-for-Knowledge-in-an-Innocent-Spouse-Case-08-29-2