Taxpayer’s Fraud Defense to Get Third Circuit Panel Rehearing

A taxpayer will get another chance to convince a federal appeals court that fraud on the part of her tax preparer should relieve her of a purported $78,400 tax liability to the IRS because of a delay in the agency’s assessment.

The US Court of Appeals for the Third Circuit granted Stephanie Murrin’s request for a panel rehearing after the court in August determined the Tax Code demanded she pay the tax deficiencies and accuracy-related penalties to the IRS for her 1993 through 1999 tax years despite not being notified of the bill until 2019. She supplied no false information ...