Again, thank you Flyingifr.
The local RO is certainly abusive.
For the moment, my concern is the attorney.
From what you are saying, the appearance is incompetence in:
1. Not using physical signatures on OIC as a matter of course - per IRS rules.
2. Possibly sending OIC for local RO inspection (where issue of lack of physical signatures was raised) v. directly to COIC in Memphis Tennessee.
If that is what happened, could local RO be off the hook with bank levy because OIC was not even in the mail to COIC?
It will be several hours before I can reply again. In meantime, will try to get more information.