Jeffrey M. Young - Page 12




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          order of October 2, 2002.  Petitioner has failed to present any             
          legitimate arguments regarding the collection action at issue,              
          and the only reason we find for his instituting and maintaining             
          these proceedings is delay.  Accordingly, we impose a penalty of            
          $500.                                                                       


                                             An appropriate order                     
                                            and decision will be entered             
                                             for respondent.                          
                                                                                     
                                                                                     
                                                                                     





                                                                                     






















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