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However, we can find no evidence in the administrative record of
any error or delay in the preparation of a report. Petitioner
also alleges that there was an unreasonable error or delay in
“the time [the case] was in the Appeals division and transferred
to the Miami Office and then back to Tampa.” However, we can
find no evidence in the administrative record that petitioner’s
case was ever transferred to the Miami Appeals Office.
We conclude that petitioner has failed to show that any of
respondent’s employees or officers committed an unreasonable
error or delay in performing ministerial or managerial acts.
Accordingly, we hold that respondent’s denial of petitioner’s
request for interest abatement was not arbitrary, capricious, or
without sound basis in fact or law, and we uphold respondent’s
final determination not to abate interest.
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and to the extent not
mentioned above, we find them to be irrelevant, moot or without
merit.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: March 27, 2008