Michael Keller - Page 21

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          respondent balanced the need for efficient collection of taxes              
          with petitioner’s legitimate concern that collection be no more             
          intrusive than necessary.                                                   
          D.   Conclusion                                                             
               Petitioner has not shown that respondent’s determination was           
          arbitrary or capricious, or without sound basis in fact or law.             
          For all of the above reasons, we hold that respondent’s                     
          determination was not an abuse of discretion, and respondent may            
          proceed with the proposed collection action.                                
               In reaching our holdings herein, we have considered all                
          arguments made, and, to the extent not mentioned above, we find             
          them to be moot, irrelevant, or without merit.                              
               To reflect the foregoing,                                              

                                                       Decision will be               
                                                  entered for respondent.             

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