Howard Dysle - Page 12

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               Petitioner has failed to raise a spousal defense, make a               
          valid challenge to the appropriateness of respondent’s intended             
          collection action, or offer alternative means of collection.                
          These issues are now deemed conceded.  See Rule 331(b)(4).                  
               We conclude that respondent correctly determined to sustain            
          the notice of lien.                                                         
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          






























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Last modified: May 25, 2011