Return's Fraud Voids Assessment Deadline, IRS Tells Justices

By Kat Lucero · May 18, 2026, 3:22 PM EDT

The IRS can slap a tax assessment against a taxpayer without time constraints when a return is fraudulent, even if a third-party preparer was the scammer, the agency told the U.S....

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Case Information

Case Title

Stephanie Murrin, Petitioner v. Commissioner of Internal Revenue

Case Number

25-988

Court

Supreme Court

Nature of Suit

tax court 

Date Filed

February 19, 2026