- 18 -
filed nearly a decade ago.
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 did
not abuse his discretion and correctly determined to proceed with
collection.
To reflect the foregoing,
A decision will be entered for
respondent.
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Last modified: May 25, 2011