Joseph A. Loftus - Page 12

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          requires the IRS to do what he says “should” have been done.  The           
          mere failure to take discretionary action is the exercise of                
          discretion, not the abuse of discretion.                                    
               The Court finds that the Appeals officer did not neglect a             
          significant relevant factor, give weight to an irrelevant factor,           
          or consider only the proper factors but nevertheless make a clear           
          error in judging their weight.  Respondent has not exercised                
          discretion arbitrarily, capriciously, or without sound basis in             
          Abatement of Interest and Additions to Tax                                  
               For tax years beginning before July 31, 1996, the                      
          Commissioner may abate interest assessed on any deficiency or               
          payment of tax to the extent that any error or delay in payment             
          of the tax is attributable to erroneous or dilatory performance             
          of a ministerial act by an officer or employee of the                       
          Commissioner and the taxpayer caused no significant aspect of the           
          delay.  Sec. 6404(e)(1).  A ministerial act is a procedural or              
          mechanical act that does not involve the exercise of judgment or            
          discretion by the Commissioner.  Sec. 301.6404-2T(b)(1),                    
          Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13,              
               The delay of which petitioner complains is respondent’s                
          focus “on actions of the trustee and the Federal Bankruptcy Court           
          as opposed to my contentions”.  Insofar as the year 1996 is                 

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