On June 21, 2011, the United States Tax Court, in Rosenbloom v. Commissioner, T.C. Memo. 2011-140, sided with the taxpayer and ruled that the Appeals determination to uphold a threatened IRS levy action was an abuse of discretion.  In so doing, the Tax Court invalidated a waiver signed by the taxpayer, extending the statute of limitations on collection and held the taxpayer not liable for more than $600,000.00 in liabilities, plus interest, from the 1980s.  We are pleased to have acted as Counsel for the taxpayer, together with Jon Decatorsmith of the Chicago Kent Low-Income Tax Clinic.