<p>The Tax Court, in a bench opinion, held that an individual is entitled to equitable relief under section 6015 from a joint tax liability with her former husband, finding that it is a close call but she would suffer economic hardship if forced to pay and the divorce decree places legal liability on her former husband.</p>

Tax Court Grants Innocent Spouse Relief in Close Call

Pia O. Bacigalupi v. Commissioner

The Tax Court, in a bench opinion, held that an individual is entitled to equitable relief under section 6015 from a joint tax liability with her former husband, finding that it is a close call but she would suffer economic hardship if forced to pay and the divorce decree places legal liability on her former husband.