A set ofinnocent spouse cases 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 instance reaches a surprising result but the instances do continue fads. In this blog post I want to not just offer some background on these two cases however to additionally explore the patterns that have emerged in innocent partner situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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