innocent-taxpayer

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Case Title Lower Court Docketed Status Flags Tags Question Presented
25A778 Stephanie Murrin v. Commissioner of Internal Revenue Third Circuit 2026-01-05 Application innocent-taxpayer iRS-assessment limitations-period section-6501 tax-court tax-fraud Whether the IRS can assess taxes beyond the usual three-year deadline when the taxpayer's preparer intended to file a false or fraudulent return, but …