Hector Castillo and Mooneem Castillo - Page 9

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               We have considered all of the contentions and arguments of             
          the parties that are not discussed herein, and we find them to be           
          without merit, irrelevant, or moot.                                         
               We hold that respondent correctly determined that collection           
          efforts should proceed.                                                     
               To reflect the foregoing,                                              


                                             Decision will be entered                 
                                         for respondent.                              































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