Nina H. Pettyjohn - Page 19




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          State law, is not a ministerial act.  See sec. 301.6404-2T(b)(1),           
          Temporary Proced. & Admin. Regs., supra.  The mere passage of               
          time 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.                              
               For purposes of section 6404(e), an error or delay cannot be           
          considered, for each of the years in issue, for the period before           
          the following operative date, because such date is the date on              
          which respondent first contacted petitioner in writing concerning           
          an audit procedure for the particular year in issue:                        
                     Operative Date           Taxable Year                            
                    July 19, 19961                1993                                
                    Aug. 9, 1996                 1994                                 
                    Oct. 4, 19961                   1995                              
               1The July 19, 1996 and October 4, 1996 dates are the dates             
          of the examination reports for the taxable years 1993 and 1995,             
          respectively.                                                               
          See sec. 6404(e)(1); Krugman v. Commissioner, supra; Nerad v.               
          Commissioner, supra.                                                        
               We turn now to petitioner’s contention regarding why                   
          interest should be abated.                                                  
               Petitioner contends that interest on the deficiencies in               
          income taxes for 1993, 1994, and 1995 is attributable to “errors            
          or delay” on respondent’s part in failing to examine her income             
          tax returns for 1988 through 1992 and alerting her to the fact              
          that there was no basis in law for her deductions for gifts to              
          family members.  However, it is readily apparent that                       





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