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under section 6404(h)2 seeking review of respondent’s
determination. Petitioner asserted that the manner in which
respondent conducted his examination prevented petitioner from
divulging information relating to his tax liability.3 Petitioner
argued that if he had trusted respondent and had felt comfortable
in disclosing the necessary information, petitioner would have
settled his case years ago without penalties and with far less
accrued interest.
On August 10, 2006, respondent’s motion for summary judgment
was filed. In his motion, respondent asserts that the Court does
not have jurisdiction under section 6404(h) to decide whether
respondent properly assessed the section 6662(a) penalties.
Respondent also argues that petitioner failed to produce evidence
that respondent was unreasonably dilatory in performing a
ministerial or managerial act as required by section 6404(e)(1).
Respondent urges us to sustain respondent’s determination denying
petitioner’s request.
On September 8, 2006, petitioner’s response opposing
2 Sec. 6404 was amended by the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3305(a), 112 Stat. 743. One of the changes redesignated former
sec. 6404(g) as sec. 6404(h), effective for tax years ending
after July 22, 1998.
3 Petitioner chose not to disclose information because he
feared that disclosure of the information would cause various
members of his family to be audited.
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Last modified: November 10, 2007