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As indicated in his March 13, 1990, letter to Mr. Leffert,
Appeals Officer Koniarski reviewed the administrative file on the
Blue Gem case and considered applicable law before rejecting the
settlement proposal that Mr. Leffert had submitted to him at
their conference on March 12, 1990.10 Mr. Koniarski’s action in
interpreting and applying applicable legal principles to the
facts of the Blue Gem case is not a ministerial act. See sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987). In addition, it appears that Mr.
Koniarski, after considering his caseload and the requirements
imposed by the TEFRA unified audit and litigation provisions to
afford the Blue Gem TMP and other notice partners an opportunity
to participate in the administrative appeals process, acted
expeditiously in scheduling and holding the March 12, 1990,
conference with Mr. Leffert. Moreover, we can identify no error
or delay on the part of Mr. Koniarski or any other officer or
employee of the IRS in performing a ministerial act that would
provide a basis for abating interest accruing during this time
period.
10The parties have stipulated that, on Mar. 13, 1990,
Appeals Officer Koniarski sent the Mar. 13, 1990, letter to Mr.
Leffert at Mr. Leffert’s then accounting office address. The
record does not disclose, however, whether the letter was
actually delivered to Mr. Leffert’s office or why Mr. Leffert has
no record of receiving the letter.
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