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

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A pair ofinnocent partner situations just came out, one granting relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one denying relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation reaches an unexpected result but the situations do continue fads. In this blog post I wish to not only supply some history on these 2 instances yet to likewise discover the trends that have emerged in innocent spouse cases.