Lawrence S. and Myrna Ahmaogak - Page 8

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          employee that results in the accrual of interest the taxpayer               
          seeks to have abated.                                                       
               In the abatement claims, petitioners state that they have a            
          good faith belief that delays occurred in preforming ministerial            
          acts, but they have failed to identify a single instance of                 
          respondent’s dilatory performance of a ministerial act, and                 
          respondent has not admitted to any.  Instead, petitioners offered           
          the following in their opening brief:                                       
               While petitioners believed, and still believe, that a                  
               deduction was probably claimable under existing law,                   
               attempts were made to clarify the situation by                         
               requesting retroactive legislation in Congress.  There                 
               was substantial interest in this legislation which made                
               it through numerous committee layers at various times.                 
               However, the legislation failed to pass prior to this                  
               matter being finally set for trial.  After careful                     
               reconsideration of the matter, the Respondent agreed                   
               that some charitable deductions were proper and the                    
               underlying tax liability was settled.  However, due to                 
               the delay in waiting for legislation, a delay caused by                
               an illness and death of a close family member of                       
               Petitioners’ counsel, and other factors as noted in the                
               stipulated agreed facts, substantial interest was                      

               The above-quoted passage, as well as the statements                    
          contained in the abatement claims, greatly undermines                       
          petitioners’ claim to section 6404(e) relief.  We have reviewed             
          the examination history (including Appeals consideration and                
          litigation phases) of petitioners’ Federal income tax returns for           
          the underlying years as set forth in the Appeals officer’s                  
          chronology of events and, with the exception of the duration of             

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