- 9 -
entitled to a decision in his favor. We therefore conclude that
respondent did not abuse his discretion in sustaining the notice
of Federal tax lien.
We have considered all the remaining arguments made by the
parties for results contrary to those expressed herein, and to
the extent not discussed, we conclude those arguments are moot,
without merit, or unnecessary to reach.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: November 10, 2007