Alan R. Wylie - Page 7




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               We find that respondent did not abuse his discretion when              
          making his determination that “The Collection enforcement action            
          proposed is the appropriate action in this case.”  Consequently,            
          we shall grant respondent’s motion for summary judgment.  The               
          decision in this case will indicate that we sustain respondent's            
          administrative determination to proceed with collection against             
          petitioner.                                                                 
               To reflect the foregoing,                                              


                                                  An appropriate order and            
                                              decision will be entered                
                                              granting respondent’s motion            
                                              for summary judgment.                   

























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Last modified: May 25, 2011