John M. Mekulsia - Page 17

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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                    
               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                    
               In addition, the Appeals officer made a determination that             
          the increased interest rate pursuant to section 6621(c) was                 

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