- 14 - “ministerial act” must involve an act “that occurs during the processing of a taxpayer’s case after all prerequisites to the act, such as conferences and review by supervisors, have taken place.” Sec. 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., supra. It is clear that a decision to not extend a settlement offer to petitioners at a particular stage of an ongoing examination involving the returns of as many as 100 partners was not a ministerial act. The IRS was far from completing the prerequisite acts in late 1991 and early 1992 when petitioners requested a settlement. Second, petitioners argue that delays were caused by respondent’s failure to process the amended returns which showed refunds. There was no ministerial error in this situation either, because employees of the IRS exercised discretion in not processing all of petitioners’ amended returns: They assessed the taxes shown as due on the returns, see sec. 6201(a)(1), and they did not process those returns showing refunds because the taxable years in issue were subject to an ongoing examination at the partnership level. Finally, petitioners argue that delays were caused by respondent’s failure to use the most current and accurate information in making final settlement calculations. Petitioners argue that this failure was due to (a) an IRS employee, Marilyn Parsonson, writing reports indicating the amount of tax due onPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011