- 7 - Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).3 It is a procedural or mechanical act that occurs during the processing of the taxpayer’s case after all prerequisites to the act, such as conferences and review by supervisors, have taken place. See id. The mere passage of time does not establish error or delay in performing a ministerial act. See Lee v. Commissioner, supra at 150. For purposes of section 6404(e), an error or delay cannot be considered for the period before September 12, 1994, because that is when respondent first contacted petitioner in writing regarding the deficiency. See sec. 6404(e)(1); Nerad v. Commissioner, supra. Petitioner argues that respondent incorrectly determined his income tax liabilities for 1992 and that respondent failed to timely answer his correspondence or meet with him. Regardless of whether respondent correctly determined petitioner’s 1992 income tax liabilities, “A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act.” Sec. 301.6404- 2T(b)(1), Temporary Proced. & Admin. Regs., supra. Although petitioner contacted respondent numerous times in connection with his 1992 return, the evidence in the record shows that respondent replied to petitioner’s correspondence in a timely manner that 3On Dec. 18, 1998, the final regulation under sec. 6404 was issued. “Ministerial act” is defined in the same manner in the final regulation as in the temporary regulation.Page: Previous 1 2 3 4 5 6 7 8 Next
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