Nina H. Pettyjohn - Page 20




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          respondent’s decision to examine, or not or examine, a taxpayer’s           
          income tax return for a particular taxable year involves the                
          exercise of judgment and discretion.  Respondent’s decision in              
          that regard is not, therefore, a ministerial act, see sec.                  
          301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., supra, and             
          cannot provide a basis for abating interest under section                   
          6404(e).                                                                    
               Section 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs.,           
          supra, may very well provide a sufficient foundation on which to            
          enter decision for respondent.  Nevertheless, we will review the            
          relevant facts and circumstances for each of the years in issue             
          in order to decide whether there was an error or delay by                   
          respondent in performing a ministerial act after the operative              
          date (as identified supra p. 19) that might justify an abatement            
          of interest.                                                                
          A.  The Taxable Year 1993                                                   
               In or about July 1996, petitioner was notified in writing of           
          the examination of her 1993 income tax return through the receipt           
          of an examination report (the so-called 30-day letter) dated July           
          19, 1996.  Petitioner responded to the examination report timely            
          by mailing a letter, together with a $1,500 check, which the                
          Atlanta Service Center received on August 22, 1996.  However,               
          because petitioner’s letter was apparently not forwarded to the             
          examining agent, respondent sent petitioner a notice of                     
          deficiency, which prompted petitioner to file a petition with               






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