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Gate in response to petitioner’s 1991 letter.4 This allegation,
however, does not present a cognizable claim under section
6404(e)(1) because any “error or delay in performing a
ministerial act shall be taken into account only if it occurs
after the Service has contacted the taxpayer in writing with
respect to the deficiency or payment.” (Emphasis added.) Sec.
301.6404-2T(a)(2), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987). The Internal Revenue Service wrote to
petitioner in 1991 to request a copy of his 1984 tax returns and
in 1996 to request a copy of his 1982 tax returns. No written
contact concerning 1982 was made by the Internal Revenue Service
until 1996, and the second contact was made February 1997, when a
notice of deficiency was sent for 1982. Irrespective of whether
the 1996 request or the 1997 notice of deficiency should be
considered the first “writing with respect to the deficiency or
payment”, petitioner did not request abatement from either of
those dates, nor did he demonstrate that some error or delay had
occurred after either of those dates. In fact, petitioner did
receive the 1997 notice of deficiency approximately 10 months
4 The amount and claim in petitioner’s request for
abatement was based on the date his 1991 letter was sent to the
Internal Revenue Service, even though that letter referenced a
year for which the Internal Revenue Service determined no
adjustment was needed. Though he mentions that he sent a second
letter requesting notice in 1996, he made no alternate request
for abatement from the date of the 1996 letter.
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