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

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A set ofinnocent partner cases simply came out, one giving relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and one denying relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation reaches a shocking result however the cases do proceed patterns. In this blog post I wish to not only provide some history on these 2 instances however to likewise discover the trends that have emerged in innocent partner instances.