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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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