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petitioner a notice of balance due, and on March 15, 1999,
respondent issued to petitioner a statutory notice of intent to
levy.
Any “delay” in sending petitioner a final bill for his 1987
and 1989 tax years was attributable to petitioner’s failure to
file tax returns for those years. Additionally, the mere passage
of time in the litigation phase of a tax dispute does not
establish error or delay by the Commissioner in performing a
ministerial act. Lee v. Commissioner, 113 T.C. at 150.
While at one point petitioner’s account may not have been
credited with his $6,681.22 payment or his withholding credits
totaling $2,624, as of the date of trial, his account was
credited with those amounts.8 Furthermore, the evidence
established that petitioner’s 1993 refund was mailed to him.
Therefore, petitioner’s 1993 refund could not be applied against
his outstanding liabilities for 1987 and 1989, as he argues.
Additionally, on May 7, 2001, respondent abated $3,260 in
interest associated with 1987 for the $2,346 credit for tax
withheld. Furthermore, respondent concedes that the interest
associated with the $278 withholding credit for 1989 should be
abated.9
8 Petitioner admits that he has received credit for his
withholding for 1987 and 1989.
9 As of the time of trial, respondent had not abated this
(continued...)
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