Robert Eugene Poindexter - Page 11

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          incorrect.  See also Montgomery v. Commissioner, supra at 19                
          (Marvel, J., concurring).  We conclude that respondent’s second             
          ground (together with his third ground, discussed next) justifies           
          summary judgment.                                                           
          IV.  Petitioner Has Failed To Aver Facts Showing Any Other Error            
               in the Determination                                                   
               Although petitioner avers errors in the assessment                     
          procedures and in other procedures, and improper execution of               
          levies, he sets forth no factual basis for those claims.  Indeed,           
          respondent has yet to make any levies with respect to the                   
          assessments.  Except as we have discussed with respect to the               
          Appeals officer’s refusal to consider the accuracy of the                   
          assessments, we see no error in the determination.                          
          V.  Conclusion                                                              
               Petitioner has failed to put before us grounds on which we             
          could find that the Appeals officer erred in the determination.             
          On that basis, respondent is entitled to summary disposition in             
          his favor.                                                                  
               To reflect the foregoing,                                              

                                                  An appropriate order and            
                                             decision will be entered for             
                                             respondent.                              









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