T.C. Memo. 2007-291
UNITED STATES TAX COURT
RICHARD M. DOWNING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6452-05L. Filed September 24, 2007.
B.J. Hickert and Seamus P. Smith, for petitioner.
Charles M. Berlau and Michael L. Boman, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Pursuant to sections 6320(c) and 6330(d),
petitioner seeks review of respondent’s determination sustaining
the filing of a Federal tax lien with respect to petitioner’s
1995 and 1999 income tax.1
1 Unless otherwise indicated, section references are to the
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Last modified: November 10, 2007