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SZOPA v. U.S.

No. 05-4788.

453 F.3d 455 (2006)

Sophie A. SZOPA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 5, 2006.

Attorney(s) appearing for the Case

Sophie A. Szopa (submitted), Tinley Park, IL, pro se.

Robert L. Baker, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before EASTERBROOK, WOOD, and SYKES, Circuit Judges.

EASTERBROOK, Circuit Judge.

Sophie Szopa maintains that only corporations and foreign citizens need pay income taxes. The Internal Revenue Service sent her a notice of intent to levy on her assets to satisfy income taxes due for the years 1991 through 2000. A levy may be postponed or canceled if, for example, the taxes are attributable to a spouse's income and an "innocent spouse" defense is available; a taxpayer also may...

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