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

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A pair ofinnocent partner cases just appeared, one approving relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one refuting relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation reaches an unexpected outcome however the cases do continue fads. In this post I want to not only supply some background on these two situations however to likewise explore the trends that have actually arised in innocent partner situations.