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We note, however, that petitioner also makes a claim for
relief from penalties and interest on the grounds of "errors and
delays" by respondent during the period between petitioner's
contact with respondent to ascertain his liabilities in 1991 and
the issuance of the statutory notice in 1995. Petitioner's
liability for the additions to tax for failure to file are
unaffected by any actions taken by respondent in 1991 or
thereafter because, as discussed more fully below, petitioner had
accrued more than 5 months of unexcused delay in filing his 1987
and 1989 returns by the time of any contact with respondent in
1991, thus subjecting him to the maximum 25-percent addition to
tax for failure to file in each year. With respect to interest,
petitioner cites the same errors and delays by respondent between
1991 and 1995 as grounds for an abatement of interest.
Consideration of petitioner's request for abatement of interest
is premature, as there has been neither an assessment of such
interest or a final determination by respondent not to abate
interest. See sec. 6404(e), (g), as currently in effect.
Finally, with respect to postpetition proceedings,
petitioner alleges that respondent withheld evidence. Petitioner
is referring to respondent's refusal to produce certain documents
from petitioner's administrative file on the grounds of executive
or deliberative process privilege. In connection with the trial
of this case, the Court conducted an in camera inspection of the
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