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September 16, 1993, we uphold respondent's final determination
not to abate interest for such period.
It is apparent from Appeals Officer Thurston's April 22,
1994, facsimile to Mr. Reising, stating she had put the TLP case
"on the back burner", that she was working on non-TLP matters
from September 17, 1993, through April 21, 1994. Appeals Officer
Thurston was able to work on more pressing matters because the
tax matters partner and TLP's attorney executed a Form 872-O
extending the period of limitations indefinitely. Though not
precisely on point, section 301.6404-2T(b), Example (5),
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13,
1987), implies that Appeals Officer Thurston's decision to order
her work affairs based on caseload priorities is not a
ministerial act. Consequently, we uphold respondent's final
determination not to abate interest from September 17, 1993,
through April 21, 1994.
From April 22, 1994, forward, we are satisfied that
respondent was working steadily on the TLP case to bring the
matter to a close. Between April 22 and August 29, 1994, Appeals
Officer Thurston spent her time clarifying the settlement with
TLP's new representative, William Knoke. After August 29, 1994,
Appeals Officer Thurston prepared the paperwork and performed
other tasks necessary to bring the settlement to a close. After
the settlement letters (containing Forms 870-P(AD)) were sent to
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