John M. Mekulsia - Page 16

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          requested an abatement of all the interest accrued on his                   
          assessed income tax liabilities for tax years 1982 through 1987.            
          Petitioner based the request for interest abatement on his                  
          assertion that the interest accrued because of delays caused by             
          employees of the IRS in performing ministerial or managerial acts           
          when conducting the audits of SGE.  Further, petitioner argued              
          for abatement of the increased section 6621(c) interest because             
          he claimed that respondent lacked “any factual or legal predicate           
          for imposing tax motivated interest.”                                       
               On August 27, 1998, petitioner sent respondent a letter                
          supplementing his interest abatement appeal.  Petitioner asserted           
          the same arguments as those raised in the July 22, 1998, appeal             
          but acknowledged that for the years prior to 1996 only delays               
          caused by ministerial acts were considered for interest abatement           
               On October 19, 1998, petitioner sent respondent another                
          letter further supplementing his interest abatement appeal.  In             
          this supplement, petitioner asserted that respondent’s failure to           
          remove Jay Hoyt as the TMP of SGE after he was under a criminal             
          tax investigation was an error in performing a ministerial act              
          that caused delays resulting in the accrual of interest.                    
          Petitioner based this assertion on his claim that section 6231(c)           
          and section 301.6231(c)-5T, Temporary Proced. & Admin. Regs., 52            
          Fed. Reg. 6793 (Mar. 5, 1987), require the Commissioner to remove           

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