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(1996), we stated that the “assessment of additional taxes shown
on an amended return is routine IRS procedure. * * * To ascribe
to this essentially ministerial act the same binding effect as a
considered judgment would make little sense as a practical
matter.”
2. The Parties’ Contentions
In arguing that respondent’s position was not substantially
justified, petitioner contends that respondent did not have a
reasonable basis in fact and law for the position that there were
no delays in the performance of ministerial acts. In particular,
petitioner alleges that respondent delayed in performing the
ministerial acts of assessing petitioner’s 1983 tax liability and
issuing notice and demand for payment. According to petitioner,
the terms of the settlement agreements clearly included the
taxable year 1983 and disallowed petitioner’s deductions of
partnership losses in excess of payments he had made to or on
behalf of the partnership. Once petitioner and respondent
entered into the settlement agreements, petitioner argues: “all
that remained was for Respondent to enforce the agreement
according to its terms, a ministerial act requiring no
discretion.”
In contrast, respondent disputes that there was a delay in
assessment that would reasonably warrant an abatement of
interest. According to respondent, the amount of time that
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