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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