TaxProf Blog reports on a Tax Court decision in which the former wife of an accountant won equitable relief from joint and several liability under section 6015(f) of the Internal Revenue Code. The former wife credibly testified that she relied on her husband’s expertise in preparing joint tax returns throughout the marriage. She did not review the returns or even fill in the date next to her signature. Years later, when the parties were in marital counseling with a clergyman, the husband confessed that he had filed fraudulent joint tax returns but failed to mail the confession that he told them he would send to the IRS. The Tax Court credited the former wife’s testimony and overruled the Commissioner’s refusal to grant innocent spouse relief.