David Jackson and Betty S. Jackson - Page 13

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          act, such as conferences and review by supervisors, have taken              
          place.”  The final regulations under section 6404(e) provide the            
          same definition.  See sec. 301.6404-2(b)(2), Proced. & Admin.               
          Regs.6  The final regulations define a “managerial act” as “an              
          administrative act that occurs during the processing of a                   
          taxpayer’s case involving the temporary or permanent loss of                
          records or the exercise of judgment or discretion relating to               
          management of personnel.”  Sec. 301.6404-2(b)(1), Proced. &                 
          Admin. Regs.                                                                
               Petitioners do not dispute that they are liable for the                
          interest that had accrued on their outstanding tax liabilities.             
          Petitioners contend, however, that respondent abused his                    
          discretion in not abating interest that had accrued since March             
          27, 2003, the earliest date that petitioners requested an escrow            
          demand letter.  Petitioners argue that had respondent provided              
          them with the escrow demand letter at that time, then petitioners           
          would have been able to refinance their home and to pay in full             
          their tax liabilities.  Thus, petitioners contend that                      
          respondent’s failure to send them the escrow demand letter on               
          March 27, 2003, was an unreasonable ministerial delay.                      
               On or about March 27, 2003, petitioners requested a payoff             


               6  The final regulations were issued on Dec. 18, 1998,                 
          generally effective with respect to interest accruing on                    
          deficiencies or payments of tax for tax years beginning after               
          July 30, 1996.                                                              





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