T.C. Memo. 2006-231 UNITED STATES TAX COURT RONALD W. OMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1910-05L. Filed October 30, 2006. P filed a petition for judicial review pursuant to sec. 6320, I.R.C., in response to a determination by R that lien action was appropriate. Held: The case is remanded for further consideration by the Internal Revenue Service Office of Appeals. Ronald W. Oman, pro se. Robert W. Dillard and Michael D. Zima, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHERRY, Judge: This case is before the Court on a petition for judicial review of a Notice of Determination ConcerningPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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