Connie J. Wekell, Fka Connie J. Allotta v. United States

Connie J. Wekell, formerly Mrs. Allotta, brought this action pursuant to 28 U.S.C. § 2410 seeking to remove a federal tax lien. She claims that the statute of limitations on collection of the tax had expired. The IRS counters that the statute was tolled by the Bankruptcy Code’s automatic stay, 11 U.S.C. § 362 (a), making the lien timely.

Many of the facts Ms. Wekell raises in support of her claim are sad but irrelevant. She married Samuel Allotta, an attorney, in 1974. She alleges he treated her shabbily: He threatened and intimidated her; he forced her to sign income tax returns but refused to show her what was in them. He also failed to pay taxes on a lot of community income, making his wife equally liable for them.

In 1976, the couple acquired the residence that’s the subject of the disputed lien. Some years later, they separated and she kept the house. Before they were ultimately divorced in 1987, however, Mr. Allotta filed for bankruptcy in both their names. It is unclear whether the unnotarized power of attorney Mr. Allotta had extracted from his wife authorized him to file for bankruptcy on her behalf without obtaining her specific consent. Compare In re Raymond, 12 B.R.…