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    Assignment: Based on the facts in the case below, prepare a 2-page memo to advise Mrs. C. as to the criteria that must be met and whether innocent spouse relief might be granted to her.  

    Use the file 1- Tax Memo B Rev to read the case and the instructions

    Use file 2- Tax Research Memo Format to do the assignment. In the part of the Support, please provide case examples or code laws to support the conclusion.

    There are 3 documents file with important information that you have to use to do the assignment.

    Files: 

    3- Innocent Spouse

    4- Flowchart Innocent

    5- Revenue Procedure 

    Please, do the reference part.

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