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Lying about your previous salary may open you up to a lawsuit. It's sort of a grey area, but some consider it fraud.

http://bucks.blogs.nytimes.com/2010/06/18/is-it-illegal-to-l...

I think that realistically it would only come up as an issue if you were looking a c-suite position. For joe or jane programmer, I doubt they would go through the effort of taking you to court in the unlikely event that they found out about it.

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