Robert James Jaffe - Page 14

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               Respondent suspended his activity with respect to 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 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 tax dispute does not establish error or delay by the             
          Commissioner in performing a ministerial act, because decisions             
          about how to proceed in the litigation phase of a case                      
          necessarily involve discretion.  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 abatement of interest for the period April 15,           
          1984, through May 8, 1992.                                                  
               Beagles v. Commissioner, supra, does not provide us with               
          guidance for periods after May 8, 1992, because in that case the            
          Commissioner granted interest abatement to the taxpayer for the             








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