A set ofinnocent partner instances simply appeared, one granting alleviation, 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 gets to a surprising outcome however the situations do continue trends. In this post I wish to not only provide some background on these 2 instances but to likewise explore the patterns that have arised in innocent spouse situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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