-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