- 13 - In granting respondent’s motion, we do not rely on petitioner’s procedural failures. Even if we should accept petitioner’s unsupported allegations as true and properly supported by evidence, we would still grant respondent’s motion for summary judgment. As a matter of law, none of the five grounds for abatement that petitioner has alleged is a valid ground for relief. First, petitioner alleges that respondent improperly refused to grant his request made on September 9, 1994, to delay the audit of his returns until he completed his graduate work in May 1995. Even if wrongful, respondent’s refusal to delay the audit would not constitute a legal basis for the abatement of interest. Respondent’s decision to refuse to delay the audit is not a ministerial act; it is a managerial act involving the exercise of discretion for which interest abatement is not available to petitioner in this case. Second, petitioner alleges that “I told the IRS auditor in September & October 1994 that the best address to use for me was my mailing address on the Carnegie Mellon University Campus. * * * He apparently didn’t register that address change.” Petitioner alleges that he therefore did not know about the April 4, 1995, notice of deficiency. Petitioner argues, in essence, that if respondent had mailed the notice of deficiency to his “better” Carnegie Mellon address, he would have received it,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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