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length of the civil and criminal examination process rather than
at any particular error or act of delay committed by an IRS
employee. The mere passage of time, however, does not establish
error or delay in performing a ministerial act. Scott v.
Commissioner, T.C. Memo. 2000-369; Hawksley v. Commissioner, T.C.
Memo. 2000-354. Taking several years to complete an examination
due to the use of third-party summonses made necessary by
difficulties in obtaining documentation, and to the
Commissioner's suspicion of fraud, does not prove erroneous or
dilatory ministerial acts by respondent. Banat v. Commissioner,
T.C. Memo. 2000-141. The Commissioner's decision not to proceed
with the civil case during a criminal fraud investigation and
prosecution is not a ministerial act. Taylor v. Commissioner,
113 T.C. 206 (1999).
Petitioner did make an unfocused allegation that the revenue
agent failed to return to him some records obtained during the
civil examination. The revenue agent, however, testified that
most of the documents used in the examination were photocopies
obtained by the use of "third-party recordkeeper" summonses. See
sec. 7609. The revenue agent also testified that the limited
number of original documents that he did obtain were returned to
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Last modified: May 25, 2011