Peter D. Dahlin Attorney at Law, P.S. - Page 15




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          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.                          






























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Last modified: November 10, 2007