Robert B. Kemp, Jr. - Page 9

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          before this Court involving a redetermination of the fraud                  
          penalties determined for 1992 and 1993.                                     
               Respondent counters that there was no ministerial delay in             
          connection with the October 1999 determination of the fraud                 
          penalties for 1989 and 1990 because respondent was restricted               
          from examining petitioner’s 1989 and 1990 amended returns,                  
          because of the criminal prosecution of petitioner covering those            
          years, until the March 3, 1999 memorandum of District Counsel               
          advising respondent’s Examination Division of the conclusion of             
          the criminal proceedings.  Respondent further argues that, in any           
          event, respondent’s first contact in writing with petitioner                
          regarding the 1989 and 1990 fraud penalties was the October 4,              
          1999 notice of deficiency.                                                  
               We find untenable petitioner’s argument that any delay                 
          beyond August 1995 in issuing a notice of deficiency determining            
          the 1989 and 1990 fraud penalties constituted a delay or error in           
          the performance of a ministerial act.6  Petitioner contends that            
          all information had been provided to respondent, and all                    
          consultations completed, with respect to the 1989 and 1990 fraud            

               6 Other than his bald claim that all interest should be                
          abated, petitioner offers no argument in support of the                     
          proposition that an abatement back to the due dates of his 1989             
          and 1990 returns should occur.  We accordingly consider only the            
          earliest claim for which petitioner offers any support; namely,             
          that interest should be abated starting in August 1995 because              
          respondent should have issued a notice of deficiency concerning             
          the 1989 and 1990 fraud penalties at that time.                             

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