Arthur A. Lemann III and Roberta A. Lemann - Page 2

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          for summary judgment pursuant to Rule 121.  Respondent's motion             
          is supported by the Declaration of Daniel J. Mazaroli, the                  
          Appeals officer who conducted petitioners' section 6330 hearing,            
          and relevant documents from the administrative file.                        
          Petitioners' opposition is supported by the Declaration of Arthur           
          A. Lemann III and an attached exhibit setting forth Mr. Lemann's            
          interests in certain family corporations.                                   
               The only issue before the Court is whether respondent abused           
          his discretion in determining to proceed to levy with respect to            
          petitioners' income tax liabilities for the taxable years 1992,             
          1993, 1994, and 1996.  We conclude that no genuine issue as to              
          any material fact exists and that respondent is entitled to                 
          summary judgment in his favor.                                              
               Petitioners are Arthur A. Lemann III, a practicing attorney,           
          and his wife, Roberta A. Lemann, a clerk.  At the time the                  
          petition was filed, petitioners resided in New Orleans,                     
               Petitioners do not dispute their underlying tax liability.             
          As of the date the notice of levy was issued, petitioners' unpaid           
          Federal income tax liabilities were as follows:                             

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