Case: IRS Properly Denied Innocent Spouse Relief Absent Evidence to Contrary (T.C. Memo) (IRC §6015)

Taxpayer properly denied innocent spouse relief where he knew or had reason to know of the income or deductions that caused additional tax assessed, the U.S. Tax Court held in a memorandum opinion. The court held that it was unclear whether Taxpayer could meet the seven threshold conditions for relief under tax code Section 6015(f), but even assuming those were met, Taxpayer provided no evidence that he was entitled to equitable relief. [Martin v. Commissioner, T.C. Memo 2019-51 (May 15, 2019)]

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