Opinion
Case No. C-3-99-402
September 2, 2003
AMENDED PETITION TO VACATE A VOID JUDGMENT
AMENDED PETITION TO VACATE A VOID JUDGMENT TWO ADDITIONAL POINTS
1. Plaintiffs have never been served a valid notice by the Secretary as required by 26 U.S.C. § 6001 and applicable regulations and by Delegation order # 24 (Rev.1) that we are someone required to; make returns, render statements, keep records, as the Secretary deems sufficient, to show whether or not such person is liable for tax under this title. Defendants have never received a valid assessment of any tax that the Secretary is required to make, as required by 26 U.S.C. § 6201, 6203 and by any applicable regulations. Plaintiff is attempting to collect taxes through notice of liens and court action without a valid, lawful assessment.
2. Defendants have never received a valid Notice of Deficiency from the Secretary as required by 26 U.S.C. § 6212, 6213 , and by any applicable regulations. According to, Estate of Goetz v. United States 286 F. Supp. 128 (1968) , "In order for tax liability to have been duly collected, it must have been properly assessed." "We are persuaded in so holding by the reasoning of the court in Rosenman v. United States, 323 U.S. 658, 65 S.CL 536,89 L. Ed 535 (1945) , which recogonized that payments prior to assessments are deposits and not payments of taxes duly collected."
Relief from void judgment is available when trial court lacked either personal or subject matter jurisdiction. Dusenberry v. Dusenberry, 625 N.E.2d 458 (lad. App. 1 Disl. 1993) .
A void judgment is one which shows on the face of the record the want of jurisdiction in court assuming to render judgment, which want of jurisdiction may be either of the person, or of the subject matter generally, or of the particular question attempted to be decided or relief to be assumed to be given. Richardson v. Mitchel, 237 S.W.2d 577, (Tenn. Ct App. 1950) .