- 9 - or without sound basis in fact or law. Lee v. Commissioner, 113 T.C. 145, 149 (1999); Woodral v. Commissioner, 112 T.C. 19, 23 (1999). III. Analysis Petitioner alleges that respondent engaged in several forms of ministerial error or delay. Petitioner first alleges that during respondent’s criminal investigation of AMCOR respondent “was in full possession of the records necessary to issue a tax deficiency, but failed to do so.” Regardless of whether respondent possessed the records required to determine petitioner’s deficiencies during respondent’s criminal investigation of AMCOR, the long and winding procedural history of the AMCOR audit and litigation prevented respondent from making that determination for several years. Pursuant to section 6221, the proper tax treatment of petitioner’s AMCOR-related items was required to be determined at the partnership level. Pursuant to section 6225(a), respondent was prohibited from assessing or collecting petitioner’s deficiencies until the decisions in the AMCOR partnership cases in this Court became final. As noted supra, that did not occur until October 17, 2001, long after respondent returned the AMCOR records in 1993. Petitioner has therefore failed to establish that respondent’s delay in assessing petitioner’s deficienciesPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007