Innocent Spouse relief unavailable when the spouse in question is represented by counsel in a formal proceeding (even if that counsel is their spouse), attends the entire proceeding, and is highly educated.
When assessing standard of living when determining if the spouse had a duty to inquire about the questionable tax filings, the relevant consideration is whether there was a substantial increase in the standard of living, not whether it was generally high.
A legally sophisticated party's affidavit claiming that there was no conflict in being represented by their spouse in a tax case involving a jointly filed return waives a subsequent right to a new trial based on evidence that their counsel allegedly didn't call witnesses that would support the legally sophisticated party's claim to Innocent Spouse relief.