Edward Kazuo Ozaki - Page 1

                                 T.C. Memo. 2007-36                                   

                               UNITED STATES TAX COURT                                

                          EDWARD KAZUO OZAKI, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22808-05L.            Filed February 20, 2007.              

               Edward Kazuo Ozaki, for petitioner.                                    
               Gregory Stull, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court under sections           
          6320 and 6330(d) to review a determination of the Commissioner’s            
          Office of Appeals (Appeals) sustaining respondent’s filing of a             
          lien on petitioner’s property.1  Respondent filed the lien as to            

               1 Unless otherwise noted, section references are to the                

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