A wife is not entitled to innocent spouse relief for a joint tax return on which husband under-reported income from a family business because she was actively involved in the business and had access to the records.  The wife answered the phone and did mailings.  U.S. Tax Court, Olson v. Commissioner, No. 2009-294. Dec. 21, 2009. Lawyers USA No. 993-1475.  You can link to the full text of this opinion by going to www.lawyersusaonline.com and searching the Lawyers USA web site.