T.C. Memo. 2008-26 UNITED STATES TAX COURT ROBERT M. SCHARRINGHAUSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4427-06L. Filed February 12, 2008. Richard L. Fahey, for petitioner. Karen Sommers, for respondent. MEMORANDUM OPINION HOLMES, Judge: Robert Scharringhausen files income tax returns but does not always pay the tax due, a habit that finds him owing more than $30,000 for the tax years 2001-03. The Commissioner assessed the amount due, and filed a notice of federal tax lien (NFTL) to protect the government’s interest against the many other creditors Scharringhausen has accumulated.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008