A set ofinnocent partner situations just appeared, one giving relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and one denying relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches a surprising outcome however the instances do proceed trends. In this article I want to not only provide some background on these two instances but to likewise discover the fads that have arised in innocent spouse situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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