June 10, 2026
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June 10, 2026
Prior Year Tax Return Exposure: The Risk on Your Books That May Not Be Closed
Reading Time: 5 minutesStephanie Murrin signed her 1993 tax return in good faith, a fact central to the Third Circuit’s decision in Murrin v. Commissioner. Her preparer placed false entries on it. She did not know. The IRS later stipulated she had no intent to evade tax.