American College of Tax Counsel Files Murrin Amicus Brief with U.S. Supreme Court

ROCHESTER, NY, UNITED STATES, March 25, 2026 /EINPresswire.com/ -- The American College of Tax Counsel (the “College”) announces the filing, on March 23, 2026, of an amicus brief with the United States Supreme Court in the case of Murrin v. Commissioner (No. 25-988). The College filed the brief in support of Murrin’s petition for a writ of certiorari. The issue in the case is whether the statute of limitations for assessment can remain open if there has been fraud by a person (e.g., a return preparer) other than the taxpayer. The Third Circuit and the Federal Circuit are split on this issue. The College’s brief asks the Supreme Court to grant certiorari to settle the law and resolve the circuit split on this important issue of federal tax procedure.

Background of the Case

Generally, the IRS has three years to assess additional tax and penalties against a taxpayer. However, section 6501(c)(1) of the Internal Revenue Code gives the IRS an unlimited period to assess additional tax in the case of a false or fraudulent return with the intent to evade tax.

All parties in Murrin agree that the IRS is time-barred from assessment unless section 6501(c)(1)applies. Both the Tax Court and the Third Circuit agreed with the IRS that section 6501(c)(1) contains no requirement that the intent to evade tax belong to the taxpayer, thus allowing a third party’s intent to suspend the limitations period of assessment with respect to Ms. Murrin’s own tax.

The College’s Brief

The College’s brief explains that the Third Circuit’s reading of section 6501(c) should not stand because it conflicts with the plain meaning and historical understanding of the original enactment. Statutes of limitations are meant to provide parties with finality and repose.

Although the Murrin case involves a return preparer, the College’s brief notes that the Third Circuit’s reading of section 6501(c)(1) would apparently give the IRS forever to assess tax even if “someone” with a more remote connection to the return intends to evade tax. The College also noted that the Third Circuit’s holding would also permit the IRS to assess accuracy-related penalties, ranging from 20% to 40% of the tax due, more than twenty years after the returns were filed, even though there is no clear statement of statutory authority for such a result. The College’s brief urges the Court to consider the harm caused to taxpayers.

Finally, the College’s brief urges the Court to step in and resolve the circuit split, thereby placing taxpayers across the country on the same level playing field, regardless of financial means, to forum shop by choosing a particular judicial venue. The brief explains that under the current circuit split, taxpayers who can afford to pay the disputed tax and penalties in advance of litigation can take advantage of the Federal Circuit’s more narrow view of section 6501(c)(1), whereas taxpayers who cannot afford to pay the disputed amounts in advance must file suit in the Tax Court where that court’s broader reading of the same statute negates the statute of limitations defense.

The College’s brief in this case was submitted by its governing Board of Regents, represented by attorneys Caroline D. Ciraolo and Michael Waalkes of Kostelanetz LLP and by Thomas A. Cullinan of Chamberlain Hrdlicka. Thanking the drafters for their work on the brief, Ameek Ashok Ponda, President of the College, observed that “with the Third Circuit’s holding that a tax preparer’s fraudulent intent is sufficient to hold open the limitations period for the taxpayer indefinitely, the IRS is able to impose tax, penalties, and interest against a taxpayer for years or even decades after a filing. The Third Circuit’s interpretation thus puts taxpayers in the position of having devastating and unexpected tax bills through no fault of their own.”

About Amicus Briefs

A brief by Amicus Curiae (“friend of the court”), known familiarly as an amicus brief, allows a person or organization with a strong interest in or important views on the subject matter of a case to file a brief explaining those views and urging the court to rule in a manner consistent with those views. Amicus briefs are often filed in cases of broad public interest and are filed with the permission of the court.

About the American College of Tax Counsel

The American College of Tax Counsel, founded in 1981, is a nonprofit association of tax attorneys in private practice, law, business, and graduate school teaching positions, and government, who are recognized for their excellence in tax practice and their substantial contributions and commitment to the legal profession. One of the chief purposes of the College is to provide a mechanism for input by tax attorneys into the development of U.S. tax laws and policy. A Board of nineteen Regents serves as the governing body of the College, with one regent drawn from each of the thirteen federal judicial circuits, plus two at-large positions. The Board is rounded out by the four members of its Executive Committee—President, Vice President, Secretary-Treasurer, and Immediate Past President. The College can be found online at http://www.actconline.org.

Pamela Lyons
American College of Tax Counsel
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