John M. Mekulsia - Page 32

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          Proced. & Admin. Regs., supra, involves the exercise of the                 
          Commissioner’s discretion and is not a mandatory procedure, the             
          act of notification is not a ministerial act.  See Camerato v.              
          Commissioner, T.C. Memo. 2002-28 (defining ministerial act as a             
          nondiscretionary procedural act); sec. 301.6404-2T(b)(1),                   
          Temporary Proced. & Admin. Regs., supra (same).  Therefore,                 
          respondent’s failure to send Jay Hoyt notice of the criminal                
          investigation was not an error in performing a ministerial act.             
               Because there was no error in performing a ministerial act,            
          we hold that respondent’s failure to abate interest from October            
          17, 1987, until December 31, 1998, was not an abuse of                      
          E.  Petitioner’s Claims That Respondent’s Denial of Interest                
          Abatement Was an Abuse of Discretion                                        
               Petitioner sets forth various assertions that respondent               
          failed to (1) provide discoverable documents, (2) adequately                
          investigate his interest abatement claim, and (3) provide a                 
          sufficient explanation for denying the claim.  Petitioner makes             
          these arguments in an attempt to establish that respondent’s                
          decision not to abate interest was an abuse of discretion.                  
               Because we have held that petitioner failed to establish an            
          error or delay by an employee of the IRS in performing a                    
          ministerial act, we reject petitioner’s arguments that the                  

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