A set ofinnocent spouse instances just came out, one providing relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one refuting relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation gets to a shocking outcome however the situations do continue trends. In this blog post I intend to not only provide some history on these 2 cases however to additionally explore the patterns that have arised in innocent spouse cases.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
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https://telegra.ph/Is-Economic-Hardship-the-Antidote-for-Knowledge-in-an-Innocent-Spouse-Case-08-25-3