Stephen R. Barker - Page 8




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          without some showing by petitioner of an irregularity in the                
          process.                                                                    
               Because petitioner has not raised any valid claim, such as a           
          spousal defense or an alternative means of collection, such                 
          claims are deemed to be conceded.  Rule 331(b)(4).  Because there           
          is no dispute as to any material fact and a decision may be                 
          rendered as a matter of law, we shall grant respondent’s Motion             
          for Summary Judgment, as supplemented.                                      
               To reflect the foregoing,                                              


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
























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