A pair ofinnocent partner cases simply came out, one providing alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one rejecting alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case gets to a surprising outcome yet the instances do proceed trends. In this post I hope to not only offer some background on these two instances but to additionally check out the trends that have arised in innocent spouse cases.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
lingardoiola86
September 4, 2021
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