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

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A pair ofinnocent spouse instances simply came out, one granting relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one denying alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation reaches a surprising outcome yet the situations do continue fads. In this message I hope to not just offer some history on these 2 instances but to additionally explore the trends that have actually emerged in innocent partner instances.