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

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A set ofinnocent spouse cases simply came out, one providing relief, 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 surprising outcome but the instances do continue fads. In this blog post I intend to not just offer some background on these 2 situations however to additionally discover the fads that have arised in innocent partner situations.