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

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A set ofinnocent spouse instances just appeared, one approving alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one rejecting alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither instance reaches a shocking result but the situations do proceed trends. In this blog post I wish to not only offer some background on these two situations however to additionally explore the fads that have actually arised in innocent spouse cases.