- 10 - until the close of AMCOR-related partnership litigation constitutes error or delay in performing a ministerial act.7 Petitioner also alleges that the imposition of interest is grossly unfair because the amounts of interest assessed now greatly exceed the amounts of the deficiencies. As we have noted on several occasions, the mere passage of time does not establish error or delay in performing a ministerial act. Lee v. Commissioner, supra at 151; Mekulsia v. Commissioner, supra; Hawksley v. Commissioner, T.C. Memo. 2000-354; Cosgriff v. Commissioner, T.C. Memo. 2000-241. Petitioner further alleges that the information regarding the examination status of Agri-Venture Fund contained in respondent’s letter of January 20, 1997, was erroneous and its inclusion constituted ministerial error.8 7 In Crop Associates-1986 v. Commissioner, supra, in answer to the TMP’s allegations that respondent had delayed the litigation of AMCOR partnership cases, we concluded that “Blame (if any) for the time it took to proceed to the present posture cannot be laid only at the feet of respondent.” Indeed, it appears that the litigation was protracted by, among other things, sundry claims advanced on behalf of the AMCOR partnerships, none of which was deemed persuasive. See Crop Associates-1986 v. Commissioner, 113 T.C. 198 (1999); Agri-Cal Venture Associates v. Commissioner, T.C. Memo. 2000-271; Crop Associates-1986 v. Commissioner, T.C. Memo. 2000-216. 8 In his second amended petition, petitioner alleges that an additional letter from respondent dated June 27, 2000, contained similar erroneous information. Petitioner attached a copy of that letter to his second amended petition, but no copy of the letter was entered into evidence. Documentary material attached to a petition is not evidence. Greengard v. (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007