HARTZ, Circuit Judge.
This appeal presents the fearsome twosome of death and taxes with a new twist. A decedent's estate contends that the decedent's death freed her estate of income taxes due for a tax year long preceding her death.
Under the Internal Revenue Code's innocent-spouse provision, relief from the joint and several liability that generally follows from filing a joint income-tax return may be available to a spouse who is no longer married to or...
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