Katherine Cowan - Page 12

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               The decision letter regarding an equivalent hearing                    
          concerning collection action upon which petitioner bases her                
          amended petition would be insufficient to invoke this Court’s               
          jurisdiction to review the merits of the proposed collection                
          activity even if we granted petitioner’s motion for leave.  Under           
          these circumstances, and considering the length of time                     
          petitioner had to file an amended petition before her case was              
          dismissed, we will deny petitioner’s motion for leave.  It                  
          follows that the Court’s order of dismissal for lack of                     
          jurisdiction in this case became final on August 24, 2006, 90               
          days after the order of dismissal was entered.                              
               To reflect the foregoing,                                              
                                                  An appropriate order will           
                                             be issued.                               






















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