Not For Publication in West's Federal Reporter
Citation Limited Pursuant to 1st Cir. Loc. R. 32.3
United States Court of Appeals
For the First Circuit
No. 03-1846
UNITED STATES,
Plaintiff, Appellee,
v.
WILLIAM A. AIVALIKLES,
Defendant, Appellant.
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEW HAMPSHIRE
[Hon. Joseph A. DiClerico, U.S. District Judge]
Before
Lynch, Lipez and Howard, Circuit Judges.
William Aivalikles on brief pro se.
Karen G. Gregory, Attorney, Tax Division, Department of
Justice, David English Carmack, Attorney, Tax Division, Department
of Justice, and Eileen J. O'Connor, Assistant Attorney General, on
brief for appellee.
February 24, 2004
Per Curiam. William Aivalikles, an attorney acting
pro se, appeals the district court's grant of summary judgment
in favor of the government in this tax deficiency case brought
under 26 U.S.C. §§ 7401-7403. In response to the government's
motion, which was supported with certified assessments for the
tax years in question, appellant offered only an affidavit
containing unspecific and unsubstantiated assertions that the
assessments overstated the amount of unpaid tax, which he
certified as "true to the best of [his] knowledge and belief."
The district court properly found the affidavit insufficient to
demonstrate any triable issue with regard to the correctness of
the tax deficiency assessments. See Perez v. Volvo Car Corp.,
247 F.3d 303, 318 (1st Cir. 2001); Cadle Co. v. Hayes, 116 F.3d
957, 960-61 (1st Cir. 1997).
Affirmed. See 1st Cir. R. 27(c).
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