Robert A. Franklin - Page 11




                                       - 11 -                                         
          arbitrarily, capriciously, or without sound basis in fact or law.           
          Lee v. Commmissioner, 113 T.C. 145, 149 (1999); Woodral v.                  
          Commissioner, 112 T.C. 19, 23 (1999).  However, “The Commissioner           
          is in the best position to know what actions were taken by IRS              
          officers and employees during the period for which petitioners’             
          abatement request was made and during any subsequent inquiry                
          based upon that request.”  Jacobs v. Commissioner, T.C. Memo.               
          2000-123.                                                                   
               Petitioner alleges that the IRS committed unreasonable                 
          errors or delays in performing managerial or ministerial acts.              
          In order to qualify for relief pursuant to section 6404(e), a               
          taxpayer must generally establish a direct causal link between an           
          unreasonable error or delay by the IRS in performing ministerial            
          or managerial acts and a specific period during which interest              
          accrued.  Guerrero v. Commissioner, T.C. Memo. 2006-201; Braun v.           
          Commissioner, T.C. Memo. 2005-221.  Petitioner failed to                    
          establish a direct causal link between a claimed unreasonable               
          error or delay by the IRS and a specific period during which                
          interest accrued on his liabilities.  Consequently, the                     
          Commissioner’s final determination letter did not address that              
          claim.  Accordingly, petitioner’s argument is without merit.                
               Additionally, petitioner alleges that there was an                     
          unreasonable error or delay “in the return of the case to the               
          agent from review since the report was written incorrectly.”                







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next 

Last modified: March 27, 2008