Questão jurídica principal
Whether the federal debt enforcement complaint was filed within the 10-day time limit.
Decisão extraída
No. The complaint was lodged after the expiry of the 10-day period, so it was untimely.
Fundamentação extraída
The cantonal decision was deemed served on the last day of the pickup period, 18 December 2004; the appeal period began on 19 December 2004 and ended on 28 December 2004. Filing on 29 December 2004 was therefore late.