Rosie L. Moore - Page 9

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          determining to proceed with the collection action as determined             
          in the notice of determination with respect to petitioner’s                 
          taxable year 2000.                                                          
               On the record before us, we shall grant respondent’s motion.           
               To reflect the foregoing,                                              

                                        An appropriate order granting                 
                                   respondent’s motion and decision will be           
                                   entered for respondent.                            































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