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a TMP under a criminal investigation for the violation of
internal revenue laws.
On July 27, 2000, an associate chief in the Appeals Office
approved the recommendation of an Appeals officer denying
petitioner’s appeal of the denial of his informal interest
abatement claim. In Form 5402-c, Appeals Transmittal Memorandum
and Case Memo, the Appeals officer addressed each of petitioner’s
arguments and determined that interest abatement was not
warranted.
Specifically, the Appeals officer concluded that the
decision to remove a TMP under criminal investigation pursuant to
section 6231(c) and the corresponding regulation is not a
ministerial act, but rather is an act involving the
Commissioner’s judgment and discretion. On the basis of the
determination that failure to remove Jay Hoyt as the TMP was not
an error or delay in performing a ministerial act, the Appeals
officer recommended that interest not be abated. Further, the
Appeals officer addressed petitioner’s other arguments that
actions taken by respondent showed a pattern of unfair conduct
and concluded that these claims did not warrant interest
abatement.
In addition, the Appeals officer made a determination that
the increased interest rate pursuant to section 6621(c) was
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