As we discussed a few weeks ago,[i] the IRS is charged with enforcing the U.S. federal tax laws; i.e., it is responsible for processing tax returns and for collecting taxes. As part of its collection ...

The article explains a legal split on whether the IRS can extend the tax assessment period based on a third party’s fraudulent intent. The Third Circuit in Murrin (2025) ruled it can, while the ...

The Court held that an assurance of payment given during routine business dealings does not amount to cheating without proof ...