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              
          respondent.                                                                 


                                 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