- 24 -
Petitioner submitted the second installment proposal. Petitioner
made a further modification at Krogue’s suggestion. Krogue did
further research and concluded that the modified second
installment proposal would not be acceptable. Krogue’s
supervisor (Rogers) agreed with Krogue. Petitioner spoke with
Rogers, who agreed to reconsider the matter. Rogers then decided
that he and Krogue were correct and the modified second
installment proposal was not acceptable. Rogers then directed
Krogue to offer a 1-year installment arrangement, which
petitioner reluctantly accepted. Krogue made a mistake on the
forms she sent to petitioner. After a series of missed telephone
calls, Krogue agreed she had made a mistake and directed
petitioner to ink in the corrections. Petitioner sent the
corrected forms to Krogue. Petitioner was notified that the IRS
accepted the 1-year installment arrangement. The next day, June
25, 2002, petitioner mailed the first monthly payment.
Most of the time during this period, the matter proceeded
toward resolution. Krogue’s failure to realize sooner that the
modified second installment proposal would not be acceptable was
not an error or delay in performing ministerial acts because (1)
it involved the exercise of judgment or discretion, (2)
supervisors’ review had not yet taken place, and (3) it involved
the proper application of Federal tax law. See sec. 301.6404-
2(b)(2), Proced. & Admin. Regs. Consequently, until the
Page: Previous 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Next
Last modified: March 27, 2008