On January 10, 2019 Governor Baker signed into law an amendment to the Massachusetts Innocent Spouse Law (GL c. 62C, § 84) which provides for more congruence with the Internal Revenue Code.
Previously, the law provided only an up-or-down result based on four rigid factors, namely if:
(i) the understatement is attributable to erroneous items of the other individual filing the joint return;
(ii) the individual seeking relief from the liability establishes that, in signing the return, the individual did not know, and did not have reason to know, that there was an understatement;
(iii) ...