- 19 - Respondent’s decision to grant or deny an immediate audit is not a ministerial act; it is a managerial act involving the exercise of discretion. Petitioner has failed to allege any ministerial error or delay by respondent that caused an increase in petitioner’s interest obligation. Moreover, the evidence alleged by petitioner is replete with acts by petitioner causing delay, including his initial demand that the audit be delayed until he completed his schooling, his demand that a subsequent audit be delayed until he returned from vacation, his failure to pursue review of respondent’s decisions for many months due to his busy schedule, his unwillingness to listen to respondent’s positions or to cooperate with respondent in an effort to accommodate his requests, and his rude and insulting statements to respondent’s customer service representatives (which are evidenced in the customer service notes of petitioner’s conversations with respondent’s customer service representatives, in petitioner’s letters to respondent, and in the papers petitioner filed with this Court). The record in this case shows clearly that a significant aspect of the delay, if not all of the delay, in finally determining the correct amount of petitioner’s deficiencies is attributable to petitioner. We find no error in respondent’s determination that petitioner is not entitled to an abatement of interest in excessPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011