John M. Mekulsia - Page 23

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          of first contact9 to issue the FPAAs, yet delayed issuing the               
          FPAAs for almost 3 years; and (2) the original 1985 and 1986 tax            
          year audits were so replete with errors that respondent had to              
          completely reaudit SGE starting in August 1990.                             
               Petitioner’s first claim alleges that through (1) document             
          requests in 1986 related to respondent’s trial preparation in               
          Bales v. Commissioner, T.C. Memo. 1989-568, and (2) respondent’s            
          inspection and count of the Hoyt cattle in 1985 and 1986,                   
          respondent obtained and reviewed all the information necessary to           
          issue FPAAs for SGE’s 1985 and 1986 tax years by 1987.                      
          Petitioner concludes that delays in performing a ministerial act            
          occurred during the audits because the 1985 and 1986 FPAAs were             
          issued well after 1987.  However, petitioner has failed to show             
          that respondent’s issuance of FPAA’s after 1987 constituted delay           
          in the performance of a ministerial act.                                    
               It appears that petitioner considers himself entitled to the           
          relief sought merely because of the time that transpired from the           
          date the audits began until the dates the FPAAs were issued.  The           
          mere passage of time, however, does not establish error or delay            
          in performing a ministerial act.  Hawksley v. Commissioner, T.C.            
          Memo. 2000-354.                                                             

               9  Respondent’s first contact with petitioner for purposes             
          of sec. 6404(e) was Dec. 17, 1987, the date that respondent sent            
          the notice of beginning of administrative proceeding (NBAP) to              
          the tax matters partner for the 1985 tax year.                              

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