Law

Statute of Limitations for Tax Assessment: Whose Fraud Matters?

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 ...
JD Supra

Visiting the Sins of the Tax Preparer Upon the Taxpayer? The Fraud Exception to the Limitations Period on Assessment

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 ...
Security Boulevard

Employment Fraud & Hiring Risk: When Access Becomes Risk

When Access Becomes Risk Hiring has long been treated as an administrative function. Once a candidate clears background ...
Tax Guru

When Corporate Operations Turn Criminal: Understanding Fraud, Mismanagement & SFIO

Explains how routine corporate operations and mismanagement can cross into criminal fraud, highlighting the role of intent in triggering serious legal ...
Hosted on MSN

The narrowing pathway for biotech securities fraud claims: Lessons from Outlook Therapeutics

The December 23, 2025 decision in In re Outlook Therapeutics, Inc. Securities Litigation (D.N.J., Case No. 2:23-cv-21862-MCA-CF) offers a revealing window into how federal courts continue to apply the ...