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

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https://www.storeboard.com/blogs/news/is-economic-hardship-the-antidote-for-knowledge-in-an-innocent-spouse-case/5086683  
A pair ofinnocent spouse instances simply appeared, one giving alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one denying relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches an unexpected result but the situations do proceed trends. In this blog post I hope to not just give some background on these 2 cases but to also check out the trends that have arised in innocent spouse situations.