Michael D. Cornwell and Hilary J. Iker - Page 11

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          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.                          

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