- 9 - proceed with collection of the tax liabilities assessed against petitioner for the years at issue was not an abuse of discretion. In reaching these holdings, the Court has considered all arguments made and, to the extent not mentioned, concludes that they are moot, irrelevant, or without merit. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9Last modified: November 10, 2007