section-6501

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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 Section 6501(c)(1) allows the IRS to assess taxes beyond the standard three-year limitations period when a taxpayer's preparer filed a fraudul…