Stephanie Murrin v. Commissioner of Internal Revenue

24-2037

December 23, 2025
Top Federal Tax Decisions Of 2025

Over the past year, federal courts have issued decisions that extended the deadline for challenging tax bills in the U.S. Tax Court, allowed the IRS to pursue a woman's decades-old tax debt caused by her return preparer and lifted a $1 million reporting penalty because a jury didn't sign off. Here, Law360 reviews some of the most significant federal tax decisions of 2025.
October 17, 2025
3rd Circ. Won't Rethink IRS Collections For Preparer Fraud

The Third Circuit declined Friday to reconsider a panel decision allowing the IRS to pursue a woman's unpaid taxes more than 20 years later — well after the normal three-year deadline — because her return preparer committed fraud on her filings without her knowledge.
August 18, 2025
3rd Circ. Says IRS Can Pursue Taxes In Decades-Old Fraud

The IRS can go after a woman's unpaid taxes more than 20 years later because her return preparer committed fraud on her filings, even though the woman did not mean to evade taxes, the Third Circuit ruled Monday.
November 19, 2024
IRS Can Extend Deadline Over Preparer's Fraud, 3rd Circ. Told

The Third Circuit should affirm a U.S. Tax Court ruling allowing the Internal Revenue Service to skirt the normal deadlines and assess taxes going back to 1993 against a couple who were unaware that their tax preparer had falsified their returns to lower their liabilities, the government said.