A woman with a J.D. — and other advanced degrees to boot — cannot use the so-called “innocent spouse” defense to avoid liability for back taxes and penalties, a federal appeals court ruled.The 7th U.S. Circuit Court of Appeals last week affirmed a finding by Judge Kathleen Kerrigan of the U.S. Tax Court that Frances L. Rogers of Rogers & Associates in Evanston was not credible when she testified she did not understand the 2004 joint federal income tax return she signed with her husband.&ldquo …