innocent-taxpayer-liability
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-988 | Stephanie Murrin v. Commissioner of Internal Revenue | Third Circuit | 2026-02-19 | Pending | circuit-split innocent-taxpayer-liability internal-revenue-code statute-of-limitations tax-assessment-limitations tax-fraud | Whether, under 26 U.S.C. § 6501(c)(1), the IRS may assess tax beyond the Code's three-year limitations period based solely on the fraudulent intent of… |