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C. October 1993 Through July 9, 1997
After the terms of settlement were resolved, it took Ms.
Sullivan a number of years to send out closing agreements to the
Wilshire investors because she was attempting to get the consent
of all the Wilshire investors and settle on the partnership
level. At some point, Ms. Sullivan changed her mind and decided
to send an individual closing agreement to each Wilshire
investor. Because Mrs. Sullivan’s implementation of this
settlement strategy was not ministerial, no abatement is required
for the period when she was attempting to obtain unanimous
consent from the Wilshire partners, including from the
nonconsenting Wilshire investor. Nothing in the record indicates
when Ms. Sullivan made the decision to change the settlement
strategy, or when she actually sent out the individual closing
agreements.
Recently, this Court held that it was not a ministerial
error for respondent to send out closing agreements for a similar
Swanton partnership as late as September 9, 1995. Deverna v.
Commissioner, T.C. Memo. 2004-80. If an even greater delay were
shown, a further examination of respondent’s actions after that
date would be warranted. However, petitioner has not presented
any evidence, from Asher’s TMP or otherwise, that indicates when
respondent sent out Asher’s closing agreement. In fact, the only
date in the record relevant to Asher’s closing agreement is the
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