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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 deficiencies
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