My question involves judgment recovery in the State of: Illinois
Long story short. Moved to Virginia late 1991, moved out of state in mid-1993. Filed tax returns all years, both relevant states' returns in 91 and 93. Received letter from collection agency earlier this year stating tax/interest/penalties owing for unfiled return in 91 and unpaid taxes in 92. Collection agency has refused to cooperate by providing any documentation in support of claim. This is the first time we've heard anything about monies owing - never received boo from Virginia. Have checked with the states at issue (including VA) and IRS - all returns destroyed. All bank records, W-2's, etc. from employers destroyed. A month ago, out of the blue, employer (not currently living in VA) receives notice of lien and order for wage garnishment, begins garnishing wages. Have checked Pacer - VA has not obtained a judgment in any jurisdiction around the country. Got copies of IRS Tax Return Trancripts for the years in question - no help there - they don't have any information about state income taxes or state tax returns filed. Sent a letter to VA disputing alleged debt, demanding cease/desist re: the garnishment. Have been told that case assigned to manager, placed on 45-day hold pending investigation. My questions are: (1) Doesn't VA have to get a valid judgment before it can start garnishing wages? (2) If so, can I go in on a TRO to stop the garnishment, or does VA have some sort of sovereign immunity argument that will tie the court's hands in the state where I currently live? (3) How the heck am I supposed to prove I filed a return when I have no way of proving it because all of the records have been destroyed? (VA law only requires tax returns to be retained for 3 years.) (4) And how the heck am I supposed prove I don't owe additional taxes when all the records have destroyed, especially in light of the fact that Virginia can't even provide copies of the 92 return and financial information at issue. Truly a Kafka-esque situation.




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