Assignment: Based on the facts in the case below, prepare a 2-page memo to advise Mrs. C. as to the criteria that must be met and whether innocent spouse relief might be granted to her.  

Use the file 1- Tax Memo B Rev to read the case and the instructions

Use file 2- Tax Research Memo Format to do the assignment. In the part of the Support, please provide case examples or code laws to support the conclusion.

There are 3 documents file with important information that you have to use to do the assignment.

Files: 

3- Innocent Spouse

4- Flowchart Innocent

5- Revenue Procedure 

Please, do the reference part.