- 19 - 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 thatPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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