Ex-Seyfarth Atty's Wife Ineligible For Tax Relief, 7th Circ. Rules

By Asha Glover (August 17, 2021, 7:59 PM EDT) -- The wife of a former Seyfarth Shaw LLP partner whom the Seventh Circuit found designed an abusive tax shelter is not entitled to relief from the couple's joint tax liabilities, the appeals court ruled Tuesday.

The Seventh Circuit said the Tax Court was correct in rejecting Frances Rogers' argument that she lacked knowledge of business and financial matters. The court affirmed the U.S. Tax Court's decision in June 2020 not to relieve Frances Rogers of her joint liabilities with her husband, John, under Internal Revenue Code Section 6015(b), for tax years 2010 through 2012. The U.S. Tax Court did not clearly err when...

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