Konn v. Comm'r

BEVERLY H. KONN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Konn v. Comm'r

Docket No. 5050-09L

United States Tax Court

2010 U.S. Tax Ct. LEXIS 58; 2012-2 U.S. Tax Cas. (CCH) P50,445;

September 29, 2010, Entered

For Respondent: Rachael J. Zepeda, Phoenix, AZ.

Elizabeth C. Paris, Judge.

Elizabeth C. Paris

ORDER AND DECISION

Petitioner filed a motion for summary judgment under Rule 121,1 requesting that the Court grant her request to dismiss the levy assessed by respondent for her delinquent taxes for tax year 2004. Respondent filed a cross motion for summary judgment asking the Court to…