Kent E. Hovind - Page 14

                                        -14-                                          
               Petitioner did not raise spousal defenses, nor did he offer            
          collection alternatives.  We are satisfied that respondent’s                
          proposed collection action balances the need for the efficient              
          collection of taxes with the concern that the collection action             
          be no more intrusive than necessary.                                        
               Petitioner makes various other arguments which we have                 
          considered and which we conclude are without merit and are                  
          rejected.                                                                   
               For the reasons stated, petitioner’s motion for summary                
          judgment will be denied, and respondent's motion for summary                
          judgment will be granted.                                                   
                                                 An appropriate order and            
                                             decision will be entered.                
























Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  

Last modified: May 25, 2011