A pair ofinnocent partner instances just appeared, one providing 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 case gets to an unusual result however the instances do continue fads. In this post I want to not just offer some background on these 2 cases but to also discover the patterns that have emerged in innocent spouse situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
vicentereid1966
August 26, 2021
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