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A. July 14, 1986, Through May 8, 1992
We held in Beagles v. Commissioner, T.C. Memo. 2003-67, that
the Commissioner was not erroneous or dilatory in performing a
ministerial act with respect to the Swanton programs between April
15, 1984, and May 8, 1992. We will briefly describe the events
that support this holding.
Respondent suspended his activity on the Swanton programs
from April 1984 until the period of limitations for criminal
prosecution of Mr. Swanton expired, because Mr. Swanton was being
criminally investigated by the DOJ. We have previously held that
the delay of a civil matter until resolution of related criminal
proceedings is reasonable. Taylor v. Commissioner, 113 T.C. 206,
212 (1999), affd. 9 Fed. Appx. 700 (9th Cir. 2001). After the
criminal investigation of Mr. Swanton ended, litigation in this
Court for the pre-TEFRA Swanton programs continued until September
1992. See Smith v. Commissioner, 92 T.C. 1349 (1989); Kelley v.
Commissioner, T.C. Memo. 1993-495. The mere passing of time
during the litigation phase of a dispute does not establish an
error or delay by the Commissioner in performing a ministerial
act. Lee v. Commissioner, 113 T.C. at 150. We therefore
conclude, as this Court did in Beagles v. Commissioner, supra,
that it was not an abuse of discretion for respondent to deny
petitioners’ request for abatement of interest for the period July
14, 1986, through May 8, 1992.
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