
The Tax Court denied equitable relief to a taxpayer seeking Innocent Spouse Relief after his ex-wife improperly claimed deductions on their joint tax return. Despite meeting several conditions, the court ruled that the taxpayer’s lack of involvement in reviewing the return and claiming a refund undermined his claim of innocence.

The IRS is set to intensify its audit activities thanks to an $80 billion boost from the Inflation Reduction Act. This funding aims to revitalize the agency, which has faced years of underfunding, resulting in customer service issues and decreased audit rates. Wealthy individuals and large corporations will be the primary focus of these increased audits.
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