April 25, 2000

In the Matter of the Withholding	  
of Mail Addressed to			
					
SPENCER W. SMITH			
HOMESTEAD EXEMPTION PROCESSING,		
INC.					
	d/b/a				
PROPERTY TAX SERVICES			
	and				
PROPERTY TAX REVIEW			
541 Tenth Street, NW, #180		
					
	at				
					
Atlanta, GA 30318-5713			  

P.S. Docket No. WM 99-77 

On March 8, 2000, the Chief Administrative Law Judge issued an Initial Decision in which he concluded that this matter should be dismissed. No appeal having been filed within the time allowed, that decision is now the final agency decision of the Postal Service as provided in 39 C.F.R. §964.15.

					James A. Cohen
					Judicial Officer