Roger Stoewer - Page 10




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          relevant notice of determination was valid for purposes of                  
          invoking the Court’s jurisdiction and a timely petition was                 
          filed.  Accordingly, we hold that this Court has jurisdiction to            
          review the determination in this case and that petitioner’s                 
          motion to dismiss must be denied.                                           
               We have considered all of petitioner’s remaining arguments             
          and find them to be without merit and/or irrelevant.                        
               To reflect the foregoing,                                              
                                                  An appropriate Order                
                                             denying petitioner’s motion              
                                             and granting respondent’s                
                                             motion will be issued.                   



























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