- 15 - Form 4340. The Court sustains respondent’s determination to proceed with collection by levy. The Court has considered all of the petitioner’s contentions, arguments, requests, and statements. To the extent not discussed herein, the Court concludes that they are meritless, moot, or irrelevant. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15Last modified: November 10, 2007