Angela Rae Zachry, Petitioner, and Curtis Carlin, Intervenor - Page 13

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          abuse of discretion in sustaining the notice of intent to levy.             
          Respondent, therefore, is sustained.                                        
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             for respondent.                          



































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