Legal Opinion
Rogers v. Comm'r of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 19, 2018No. 17-3358PublishedCited by 2 opinions
1Opinion of the Court
Scudder, Circuit Judge.
*1096 A married couple's choice to file a joint federal income tax return results in both individuals assuming full liability for any owed tax. Frances Rogers and her husband John did so for 2004. When the Internal Revenue Service subsequently found the return deficient, the Rogerses pushed back, ultimately took the IRS to trial, and lost. Frances Rogers, a former teacher with an MBA, doctorate, and law degree, attended the trial. Three years later, and facing a substantial tax deficiency and related penalties, Mrs. Rogers sought so-called innocent spouse relief under the…
2Cases cited4 opinions
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Haag v. ShulmanCourt of Appeals for the First Circuit · 2012
3Cited by2 opinions
- Frances Rogers v. CIRCourt of Appeals for the Seventh Circuit · 2021
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2020