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Other Income was issued by the IRS to the Los Angeles Unified
School District. The notice stated, in part: "This levy is
attached to the taxpayer's retirement pension only. It should
not be attached to the taxpayer's wages."
In 1993, Ms. Levin consulted new counsel in relation to
attempts by the IRS to collect petitioners' tax liabilities from
Ms. Levin's interest in the teachers' retirement fund. Counsel
attempted unsuccessfully to secure administratively "innocent
spouse" relief for Ms. Levin from the IRS. In 1995, counsel
decided that Ms. Levin also had a statute of limitations defense
to the tax liability because she had not signed the Form 2848,
Power of Attorney, or otherwise agreed to the extension of the
period of limitations. On September 28, 1995, Ms. Levin's Motion
for Leave to File Motion to Vacate Decision Out of Time was filed
and an accompanying Motion to Vacate Decision was lodged. The
motion to vacate is made on the grounds that the decision was
entered as a result of a fraud upon the Court and without
personal jurisdiction over Ms. Levin. Ms. Levin seeks to vacate
the decision only as to 1980.
Discussion
Because the decision entered in this case has long been
final, to be successful in her pending motion, Ms. Levin must
establish that the decision was secured either by a fraud on the
Court or that the Court lacked jurisdiction over her. See,
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Last modified: May 25, 2011