- 22 -
We proceed to examine the alternative statutory requirement
relating to a managerial act.
Respondent concedes that--
The decision not to reassign petitioner’s case
during Revenue Officer Krogue’s leave over the holidays
or while she assisted other revenue officers with the
TaxWise program is a management [managerial?] act under
I.R.C. § 6404(e)(1). See Treas. Reg. §§ 301.6404-
2(b)(1) and (c), Example 5.
However, respondent contends (1) this decision was not an error
or dilatory act, (2) the delay was not for an unreasonable period
of time,14 (3) the ICS being down and e-file problems are not
managerial acts, and (4) the dedication of personnel to the e-
file program and walk-in counter duty are general administrative
decisions and are not managerial acts for which interest can be
abated under the provisions before us. On the last point,
respondent cites section 301.6404-2(c), Examples (8) and (9),
Proced. & Admin. Regs.
In evaluating these contentions we bear in mind that: (1)
The setting is respondent’s motion for summary judgment and not a
submitted case, (2) all the relevant facts occurred in the IRS’s
operations, and (3) respondent’s submissions do not include
14 On memorandum, respondent states as follows:
There is no evidence that Revenue Officer Krogue was
granted an extended period of leave or that she
provided assistance to other revenue officers for an
extended period of time. In fact, the timeline of
events suggest that these events were not for an
extended period.
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