OMAN v. COMMISSIONER

Docket No. 1910-05L.

92 T.C.M. 372 (2006)

T.C. Memo. 2006-231

Ronald W. Oman v. Commissioner.

United States Tax Court.

October 30, 2006.


Attorney(s) appearing for the Case

Ronald W. Oman, pro se.

Robert W. Dillard and Michael D. Zima, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

This case is before the Court on a petition for judicial review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 (Lien) of the Internal Revenue Code.1 The issue for decision is whether respondent may proceed with collection, in the form of a filed tax lien, of petitioner's Federal income tax liabilities for the 1990, 1993, 1994, 2000, and 2001...

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