Kin Sang Chan - Page 14




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          interest for the specific periods for which petitioner seeks to             
          have the assessment of interest abated.                                     
               Petitioner makes no argument regarding the delay between               
          the completion of the underlying income tax examination and the             
          administrative appeal of the examination findings but maintains             
          that the examining agent’s mischaracterization of KSCI as a C               
          corporation was a ministerial act.  Petitioner argues that the              
          mischaracterization was a ministerial act because:  (1) The                 
          examining agent treated KSCI as a C corporation without                     
          engaging in any analysis and without making any judgments or                
          discretionary determinations; (2) the examining agent’s                     
          disregard of KSCI’s status as an S corporation was arbitrary                
          and based solely on instructions from his supervisor and not                
          from any reasoned considerations of facts or law; and (3) the               
          examining agent’s approach was a procedural error that was                  
          tantamount to placing KSCI’s tax returns in the C corporation               
          “stack” rather than in the S corporation “stack”.                           
               Petitioner contends that respondent’s error directly                   
          resulted in the imposition of interest on the Chans with                    
          respect to the ultimately agreed tax deficiencies for 1992 and              
          1993.  If not for this error, petitioner maintains, the                     
          determination of the proper deficiencies would have been made               
          timely, and the Chans could have paid the deficiencies.                     








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