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 outstandingPage: 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008