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 Support part, provide evidence from acts, laws, cases, etc. to back up your position. Cite the law, cases, etc. 
There are 3 documents files with important information that you have to use to do the assignment.
3- Innocent Spouse
4- Flowchart Innocent
5- Revenue Procedure 
Please, do the reference part.

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