Edward G. Castleman - Page 1















                                 T.C. Memo. 2007-143                                  


                               UNITED STATES TAX COURT                                


                         EDWARD G. CASTLEMAN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket No. 13139-06L.              Filed June 6, 2007.                 

               Edward G. Castleman, pro se.                                           
               Lynn M. Curry and Sandra Reid, for respondent.                         


                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This proceeding arises           
          from a petition for judicial review filed in response to a Notice           
          of Determination Concerning Collection Action(s) Under Section              
          6320 and/or 6330 (notice of determination) sent to petitioner in            









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Last modified: November 10, 2007