Michael D. Cornwell and Hilary J. Iker - Page 11
- 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
Page: 1 2 3 4 5 6 7 8 9 10 11
Last modified: November 10, 2007