Chester E. Davis - Page 1















                                 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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