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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
claims.
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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