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IRS’s decision on how to organize the processing of tax returns
or its delay in implementing an improved computer system, is not
a managerial act for which interest can be abated. Id.
Petitioners have stipulated that their claim for abatement
of interest is not based on the allegation that the assessment of
interest is on any deficiency attributable to any unreasonable
error or delay by an officer or employee of the IRS in performing
a ministerial or managerial act. We thus consider whether any
error or delay by petitioners in paying their tax is attributable
to an employee of the IRS being erroneous or dilatory in
performing a ministerial or managerial act.
Petitioners have failed to establish any incidence of error
or delay, unreasonable or otherwise, by an officer or an employee
of the IRS in performing either ministerial or managerial acts
that gave rise to assessments of interest on either deficiencies
or payments for their 1996 and 1997 taxable years. When
petitioners met with Mr. Bibb, the IRS Appeals officer assigned
to petitioners’ 1994 and 1995 tax years, on October 7, 1997, Mr.
Bibb reviewed petitioners’ receipts of gambling winnings and
losses and verified petitioners’ gambling losses. He also
informed petitioners that the Social Security income they had
received on account of Mr. Kupersmit’s disability was taxable.
Petitioners recall that they then informed Mr. Bibb that they had
treated their gambling winnings and disability income on their
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