Leonard O. Parker, Jr. - Page 9

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              At the conclusion of trial, petitioner agreed to submit an              
         offer-in-compromise and respondent agreed to expedite the review             
         process.  The parties’ agreement was incorporated into an order              
         issued by the Court on March 23, 2005.  Petitioner failed to                 
         mention to respondent and the Court that petitioner intended the             
         submission of an offer to be contingent upon respondent’s                    
         withdrawing the NFTL when the offer was accepted.  On March 23,              
         2005, Mr. Climan and his manager met with petitioner.  Petitioner            
         was given detailed instructions as to how to complete all the                
         forms necessary to submit an offer-in-compromise.  During this               
         meeting Mr. Climan again informed petitioner that respondent                 
         would not withdraw the NFTL until the compromised liability was              
         paid.  Later, respondent’s counsel reiterated respondent’s                   
         position concerning removal of the lien.                                     
              On April 21, 2005, petitioner informed counsel for                      
         respondent he would not submit an offer.                                     
              Section 6321 imposes a lien in favor of the United States               
         upon all property and rights to property of a taxpayer who is                
         liable for a tax and fails to pay the tax liability after demand             
         for payment.  The lien generally arises at the time the                      
         assessment is made and continues until the liability for the                 
         assessed amount is paid or becomes unenforceable because of lapse            
         of time.  Sec. 6322.  Pursuant to section 6323(a), a lien is not             

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