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they spent time researching and interpreting the proper
application of the law to the TLP case. Decisions concerning the
proper application of Federal tax law are not ministerial acts.
See sec. 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs.,
supra. Because the actions of Agents Dosil and McBrien in
researching and interpreting the proper application of the law
are not ministerial acts, respondent's refusal to abate interest
that accrued while they were taking those actions was not an
abuse of discretion.
Furthermore, we note the failure of the tax matters partner
and TLP's attorney timely to comply with respondent's requests
for TLP business and legal documents and the limited partners'
Schedules K-1. Petitioners argue that, because respondent
possessed all of the necessary Schedules K-1, the noncompliant
acts of the tax matters partner should not be the focus of the
inquiry. The reason Agent McBrien asked for the K-1s, however,
was to expedite the examination process. The failure to obtain
all of the Schedules K-1 for TLP and the time it took to obtain
the other business and legal documents extended the time
necessary to complete the audit and contributed significantly to
any delay that occurred while the case was in examination.
Accordingly, for the period April 1, 1985, through August 1987,
we hold that it was not an abuse of discretion for respondent to
refuse to abate interest.
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