MEMORANDUM OPINION
MICHAEL, District Judge.
The plaintiff, Agnes D. Turner, instituted this suit seeking relief from a judgment rendered against her (and her ex-husband) in the United States Tax Court on April 4, 1980. She has asked this court, for reasons discussed infra, to relieve her of her liability under the Tax Court's judgment and seeks further to compel the United States to release the lien which they have placed on her home in order to collect...
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