IRS Tax Court Fairbank v. Commissioner, T.C. Memo 2023-19
In Fairbank v. Commissioner, T.C. Memo 2023-19 Tax Court ruled that the three-year statute of limitations did not bar assessment. IRS issued to Leigh and Barbara Fairbank a notice of deficiency for tax years 2003-2009. Because the Fairbanks timely filed their tax returns.
Source: natlawreview.com