- 11 - effect on petitioner’s actual earnings and constituted a change of circumstances. Thus they have not shown that the settlement officer’s further investigation would have made a difference. We cannot conclude that sustaining the liens and the proposed levy was an abuse of discretion. We have considered the other arguments of the parties. They are moot, irrelevant, or lacking in merit. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11Last modified: November 10, 2007