This Article asks whether the "reasonable woman" should become the standard for women seeking relief from tax liabilities under the innocent spouse provision of the I.R.C. and whether an even more specific standard should be adopted for women who are also going through divorce or are in similar situations.
Stephen A. Zorn,
Innocent Spouses, Reasonable Women and Divorce: The Gap Between Reality and the Internal Revenue Code,
Mich. J. Gender & L.
Available at: https://repository.law.umich.edu/mjgl/vol3/iss2/2