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

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A pair ofinnocent partner instances just came out, one giving relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and one refuting alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case gets to an unexpected result however the situations do proceed trends. In this article I hope to not just supply some background on these two situations however to likewise discover the trends that have actually arised in innocent spouse situations.