A pair ofinnocent spouse cases just appeared, one granting relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one rejecting relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case gets to an unexpected outcome yet the instances do continue fads. In this blog post I hope to not just give some background on these 2 instances but to additionally explore the fads that have arised in innocent spouse cases.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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