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Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?

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https://blogfreely.net/is-economic-hardship-innocent-spouse-case210/h2-is-economic-hardship-the-antidote-for-knowledge-in-an-innocent-spouse  
A pair ofinnocent partner cases just came out, one providing relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one denying alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches a shocking outcome yet the instances do proceed patterns. In this message I hope to not just give some background on these 2 cases yet to likewise explore the patterns that have actually emerged in innocent spouse situations.