Harbin, et al. v. Comr., 137 T.C. 93 (2011)

(petitioner granted innocent spouse relief from joint tax liability with ex-spouse; petitioner did not "meaningfully participate" in deficiency proceeding; petitioner relied on ex-spouse to contest deficiencies because it was her gambling income that was at issue and an attorney represented them, but didn't tell petitioner that he could seek innocent spouse relief). 

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