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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.”
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Last modified: March 27, 2008