Legal Opinion
Sophie A. Szopa v. United States
Court of Appeals for the Seventh Circuit
Decided July 5, 2006No. 05-4788PublishedCited by 13 opinions
1Opinion of the Court
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 propose a collection schedule or some other less drastic way to retire the debt. 26 U.S.C. §§ 66(c), 6015(b). The IRS affords an administrative opportunity to ask for such…
2Cases cited6 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Support Systems International, Inc. v. Richard MackCourt of Appeals for the Seventh Circuit · 1995
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Stearman v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
- Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Sophie A. Szopa v. United StatesCourt of Appeals for the Seventh Circuit · 2006
- United States v. PatridgeCourt of Appeals for the Seventh Circuit · 2007
- Henry v. United StatesCourt of Appeals for the Seventh Circuit · 2010
- Pansier v. Internal Revenue Service (In re Pansier)Court of Appeals for the Seventh Circuit · 2011
- Pullen-Walker v. Executive Committee of the United States District CourtCourt of Appeals for the Seventh Circuit · 2012
8 more not listed; retrieve them via the Exa API.