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