Robert B. Kemp, Jr. - Page 6

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          the decision was made to assert civil fraud penalties against               
          petitioner for 1989, 1990, and 1991.                                        
               On October 4, 1999, respondent issued a notice of deficiency           
          to petitioner determining fraud penalties under section 6663 for            
          1989, 1990, and 1991.  Petitioner sought a redetermination in               
          this Court only with respect to the fraud penalty for 1991.                 
               The fraud penalties for 1989 and 1990 were assessed on April           
          19, 2000, and petitioner paid them on October 17, 2000.  On                 
          October 20, 2000, petitioner filed a Claim for Refund and Request           
          for Abatement of Penalty and Interest with respect to 1989 and              
          1990.  On September 6, 2001, respondent sent petitioner a letter            
          advising him of a preliminary determination to deny his claim for           
          abatement of interest, with an “explanation” of the reasons for             
          the denial attached.  The attached explanation stated in part:              
               Your claim for abatement of interest cannot be allowed                 
               since there were no errors or delays in performing a                   
               ministerial act.  For instance, the agent taking                       
               maternity leave * * * is not a ministerial act, nor is                 
               the delay caused by the investigation, the appeal                      
               process, or the court proceedings.                                     
          Petitioner administratively appealed this determination, and on             
          January 11, 2002, respondent issued a notice of final                       
          determination to petitioner denying his request for abatement of            
          interest for 1989 and 1990 and giving the following reason:                 
          “There was no error or delay relating to the performance of a               
          ministerial act in processing the examination of your return.”              

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