Thomas Frederick Dadian and Lois Ann Dadian - Page 12

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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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