T.C. Memo. 2007-160
UNITED STATES TAX COURT
CHESTER E. DAVIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4284-06L. Filed June 20, 2007.
Chester E. Davis, pro se.
Kelley A. Blaine, for respondent.
MEMORANDUM OPINION
GERBER, Judge: On June 2, 2005, respondent advised
petitioner that a Notice of Federal Tax Lien (NFTL) had been
filed and of petitioner’s right to a hearing. Petitioner sought
a hearing and, ultimately, petitioned this Court on February 28,
2006, contesting respondent’s February 3, 2006, Notice of
Determination Concerning Collection Action(s) Under Section 6320
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Last modified: November 10, 2007