Alan M. and Marcia F. Schulman - Page 12

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          greater than those they had claimed in their June 20, 2001,                 
          letter.  Given those circumstances, the determination to sustain            
          the levy was not an abuse of discretion.                                    
               The crux of petitioners’ contentions in this case is that              
          certain expenses should have been allowed by the settlement                 
          officer in greater amounts.  Petitioners dispute two items which            
          the settlement officer refused to allow additional expenses for.            
          First, petitioners contend that the expenses for housing and                
          utilities should have been based on the local standards                     
          applicable to Ozaukee County, Wisconsin, and not Milwaukee                  
          County, Wisconsin, since “Our house is less than one half mile              
          from Ozaukee county and is more consistent with the costs of that           
          county than with those of Milwaukee county.”7  Petitioners                  
          propose an average of the allowable expense standards for the two           
          counties; i.e., $1,394, be used to determine a proper monthly               
          installment payment.  Second, petitioners claim that the                    
          settlement officer “arbitrarily” allowed $400 of medical                    
          expenses, whereas she should have allowed $695, the amount                  
          petitioners listed on the June 20, 2001, Form 433-A that they               

               7The local standards for housing and utilities for calendar            
          year 2002 list the allowable expenses for a family of four in               
          Milwaukee County, Wisconsin, at $1,255, and in Ozaukee County,              
          Wisconsin, at $1,533.                                                       

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