D. Jean Bartelma and Dan F. Bartelma - Page 9

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          lack of timeliness and accuracy were put forth.  Petitioners made           
          reference to lengthy periods during which they would hear nothing           
          from the IRS.  However, with the exception of McKenney’s                    
          inability to get AIMS controls in 2001 (for which an interest               
          abatement had previously been allowed), a review of the work                
          history and correspondence shows that IRS personnel were engaged            
          in a managerial, decision-making process during these times and             
          that there was no ministerial delay.  Sec. 301.6404-2T(b)(1),               
          Temporary Proced. & Admin. Regs., supra.  Acts that are either              
          managerial or arise out of general administrative decisions are             
          not ministerial.  See Mekulsia v. Commissioner, T.C. Memo. 2003-            
          138, affd. 389 F.3d 601 (6th Cir. 2004).  Deciding how and when             
          to work on cases, based on an evaluation of the entire caseload             
          and workload priorities, is not a ministerial act.  See id.                 
               Petitioners also cite errors and miscalculations made in the           
          amounts of liabilities owed for 1995, which were set forth in the           
          April 24, 2001, letter from McKenney and later corrected by Welp.           
          Again, petitioners were granted an abatement of interest for this           
          period.  There were no other specific instances of a ministerial            
          error by respondent.                                                        
               In addition to denying any ministerial errors or delays,               
          respondent argues that petitioners were made aware of the                   
          increasing interest on their liabilities in numerous letters and            
          had the ability to pay their liabilities to stop the interest               

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