John M. Mekulsia - Page 22

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               The taxpayer bears the burden of proof with respect to                 
          establishing an abuse of discretion.  Rule 142(a).  In order to             
          prevail, the taxpayer must establish that in not abating interest           
          the Commissioner exercised his discretion arbitrarily,                      
          capriciously, or without sound basis in fact or law.  Lee v.                
          Commissioner, 113 T.C. 145, 149 (1999); Woodral v. Commissioner,            
          supra at 23.                                                                
               As a prerequisite to our reviewing the respondent’s actions            
          for an abuse of discretion, petitioner must show that the                   
          assessment of interest is attributable to some error or delay by            
          an employee of the IRS in performing a ministerial act.  Banat v.           
          Commissioner, T.C. Memo. 2000-141, affd. 5 Fed. Appx. 36 (2d Cir.           
          2001).  In addition, petitioner must establish a correlation                
          between the alleged error or delay and a specific period over               
          which interest should be abated as a result of that error or                
          delay.  Donovan v. Commissioner, T.C. Memo. 2000-220.                       
          C.  Whether Respondent’s Refusal To Abate Interest From December            
          17, 1987, to August 31, 1990, Was an Abuse of Discretion                    
               Petitioner argues that errors and delays occurred in the               
          audit of SGE for the 1985 and 1986 tax years that warrant                   
          interest abatement from December 17, 1987, until August 31, 1990.           
          Petitioner bases his interest abatement claim on his contentions            
          that:  (1) Respondent had sufficient information as of the date             

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