MEMORANDUM AND ORDER
ROBERT L. EISEN, Bankruptcy Judge.
This cause came to be heard on the United States of America's (IRS) motion under Rule 60(b) of the Federal Rules of Civil Procedure to vacate a court order entered March 5, 1982. It is the IRS's position that the March 5, 1982 order is invalid because it was not given notice of the proceedings and the court was without legal authority to grant the relief given. Debtor asserts that the IRS is not entitled...
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