A set ofinnocent spouse instances just appeared, one providing alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and one refuting relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches an unusual outcome however the situations do proceed fads. In this article I want to not just offer some history on these 2 instances but to likewise check out the patterns that have actually emerged in innocent spouse situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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