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in the notice of determination with respect to petitioner’s
taxable years 1988 and 1989.4
We have considered all of petitioner’s contentions, argu-
ments, and requests that are not discussed herein, and we find
them to be without merit and/or irrelevant.
On the record before us, we shall grant respondent’s motion.
To reflect the foregoing and the concession of respondent,
An order granting respondent’s
motion and an appropriate decision
will be entered.
4As noted in supra note 2, respondent concedes that the
collection actions with respect to petitioner’s taxable year 1993
are improper.
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