Interesting SCOTUS oral arguments today in a federal case that could have SALT implications. Question is whether any time limit applies to a motion to set aside a default judgment for lack of personal jurisdiction, especially after improper or ineffective service of the original action. Apparently the 6th Cir. says that motion can be time barred if not “made within a reasonable time,” other circuits have said the judgment is void ab initio and can’t be validated or rehabilitated through the passage of time. We often see auto-assessments against non-filers that were never received, tax sales of land where service was defective, etc., would seem to apply to our SALTY world.