Jan L. Ashlock - Page 1

                                 T.C. Memo. 2008-58                                   

                               UNITED STATES TAX COURT                                

                            JAN L. ASHLOCK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8778-06L.              Filed March 10, 2008.                

               Gerald W. Douglas, for petitioners.                                    
               John D. Davis, Thomas J. Travers, and Robin Ferguson, for              

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  Under section 6320, petitioner challenges               
          respondent’s notice of determination rejecting petitioner’s                 
          $2,400 offer-in-compromise (OIC) and sustaining respondent’s                
          notice of Federal tax lien relating to petitioner’s outstanding             

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Last modified: March 27, 2008