- 9 -
30163 (Aug. 13, 1987).5 The regulations issued by the Secretary
provide several examples of what does and does not constitute a
ministerial act.
Petitioners argue that, after they received the letter from
the IRS Appeals Office on July 6, 1993, they were not contacted
for nearly 6 months regarding their case and did not have a
meeting for another 2 months after they were finally contacted.
Thus, petitioners contend that the interest that accrued for the
time period between July 6, 1993, when they received their first
letter from the Miami Appeals Office, and January 24, 1994, when
they met with the Appeals officer, was attributable to the
dilatory performance of a ministerial act by IRS employees.
The Court notes that the July 6, 1993, letter to petitioners
provided them with the name and telephone number of a person to
contact in the Miami Appeals Office in the event they had any
questions or concerns about their case. Petitioners acknowledged
that they made no attempt to contact the Miami Appeals Office to
schedule a meeting or voice any concerns over not having been
contacted. Although petitioners contend they desired an earlier
5 The final Treasury regulation under sec. 6404 was
issued on Dec. 18, 1998. The final regulation contains the same
definition of ministerial act as the temporary regulation. See
sec. 301.6404-2(b)(2), Proced. & Admin. Regs. The final
regulation generally applies to interest accruing on deficiencies
or payments of tax described in sec. 6212(a) for tax years
beginning after July 30, 1996. See sec. 301.6404-2(d)(1),
Proced. & Admin. Regs.
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