A set ofinnocent spouse cases simply appeared, one approving 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 shocking result however the situations do continue trends. In this message I want to not just supply some background on these two instances however to likewise explore the trends that have actually emerged in innocent spouse instances.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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