T.C. Memo. 2007-91
UNITED STATES TAX COURT
SAM E. SCOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2537-05L. Filed April 17, 2007.
Sam E. Scott, pro se
John F. Driscoll, for respondent.
MEMORANDUM OPINION
GERBER, Judge: In a January 11, 2005, Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330) (Notice) respondent notified petitioner that the
filing of the Notices of Federal Tax Lien (NFTLs) with the Panola
County Chancery Clerk’s Office in Batesville, Mississippi, for
petitioner’s 1991 tax liability was sustained. In a timely
petition, petitioner posed several generalized reasons why he
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