A pair ofinnocent partner instances simply appeared, one approving relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one denying alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches a surprising result but the cases do proceed trends. In this post I hope to not just offer some background on these two instances but to likewise discover the patterns that have arised in innocent partner instances.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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