John M. Mekulsia - Page 26

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               The entire record establishes that the four agents were                
          assigned to District Counsel to assist in trial preparation                 
          relating to the Hoyt investor partnerships docketed Tax Court               
          cases contesting the determinations made in the FPAAs.                      
          Petitioner has failed to show that respondent performed the                 
          functions of traditional audit work during trial preparation.  In           
          any event, no conclusion can be drawn from the work performed               
          during the trial preparation that the 1985 and 1986 SGE audits              
          were replete with errors because of respondent’s being erroneous            
          or dilatory in performing any ministerial act.                              
               Since we have rejected both of petitioner’s claims described           
          above, finding that he failed to establish any error or delay by            
          respondent in performing a ministerial act, we hold that                    
          respondent’s failure to abate interest from December 17, 1987,              
          until August 31, 1990, was not an abuse of discretion.                      
          D.  Whether Respondent’s Refusal To Abate Interest From October             
          17, 1989, to December 31, 1998, Was an Abuse of Discretion                  
               Petitioner contends that interest should be abated from                
          October 17, 1989, until December 31, 1998, because 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.  Petitioner argues that Jay Hoyt’s removal as              
          TMP was required by the interrelationship of section 6231(c),               
          section 301.6231(c)-5T, Temporary Proced. & Admin. Regs., 52 Fed.           

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