This paper examines decision criteria used by federal courts to adjudicate equitable relief under the innocent spouse rules. Empirical LOGIT/PROBIT analysis is used, rather that traditional legal reviews. The results indicate which relief provisions were used by the courts, and the importance...

This paper examines the decision criteria used by federal courts to adjudicate equitable innocent-spouse relief, when such relief has previously been denied by the Internal Revenue Service (IRS). Empirical logit/probit regression is used, rather than traditional legal analysis. Specifically, we...