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ministerial act in regulations. [S. Rept. 99-313 (1986),
1986-3 C.B. (Vol. 3) 208-209.]
The regulations provide:
The term "ministerial act" means a procedural or mechanical
act that does not involve the exercise of judgment or
discretion, and that occurs during the processing of a
taxpayer's case after all prerequisites to the act, such as
conferences and review by supervisors, have taken place. A
decision concerning the proper application of federal tax
law (or other federal and state law) is not a ministerial
act. [Sec. 301.6404-2T(b)(1), Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).]
Petitioner argues that the refusal to continue the civil
investigation and proceeding, when the criminal investigation
commenced, was the result of a ministerial act. Initially, we
note that the assumption that the civil investigation terminated
is incorrect. A tax fraud investigation contains both criminal
and civil aspects. It is only when the criminal case is
forwarded to the Department of Justice that "the criminal and
civil aspects of a tax fraud case begin to diverge." United
States v. LaSalle Natl. Bank, 437 U.S. 298, 311 (1978). In a
joint investigation with the Examination Division and CID, the
investigation is controlled by CID, and to that extent it may be
said that the criminal aspects dominate the investigation. But,
even then, as the Court noted in United States v. LaSalle Natl.
Bank, supra at 311-312: "The Government does not sacrifice its
interest in unpaid taxes just because a criminal prosecution
begins." Moreover, the civil fraud additions to tax (see sec.
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