A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
An Innocent Spouse Victory When the Taxpayer Knew the Tax Would Not Be Paid
Tax Court

An Innocent Spouse Victory When the Taxpayer Knew the Tax Would Not Be Paid

Recently, I represented a United States Tax Court case related to innocent spouse relief, Jessica Lynn Grady a.k.a. Jessica Lynn Gans v. Commissioner (16411-17S). The evidence was substantial (supporting h... Cindy Agostini, EA, USTCP

Nov/Dec 2021, Tax Court, §6015(f), §4.03(2), Rev. Proc.2013-34, innocent spouse