Taylor v. Commissioner
United States Tax Court
P was convicted of tax fraud. P seeks an abatement of interest under sec. 6404(e), I.R.C., for the period during which a criminal investigation and prosecution took place. P contends that the delay in proceeding with the civil case while the criminal investigation and prosecution were pending was the result of a "ministerial act" by officers or employees of the Internal Revenue Service within the meaning of sec. 6404(e)(1)(A), I.R.C.
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P was convicted of tax fraud. P seeks an abatement of interest under sec. 6404(e), I.R.C., for the period during which a criminal investigation and prosecution took place. P contends that the delay in proceeding with the civil case while the criminal investigation and prosecution were pending was the result of a "ministerial act" by officers or employees of the Internal Revenue Service within the meaning of sec. 6404(e)(1)(A), I.R.C. HELD: R's decision not to proceed with the civil case while the criminal investigation and prosecution were pending is not a ministerial act, and, accordingly,…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to Rules 180, 181, and 183. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
This case involves the denial of a request by petitioner to abate interest under section 6404(e).1 On December 14, 1997, petitioner submitted two Forms 843 (Claim for Refund and Request for Abatement) to respondent. The requests pertained to…
2Cases cited10 opinions
- United States v. KordelSupreme Court of the United States · 1970
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- United States v. Eight Thousand Eight Hundred & Fifty DollarsSupreme Court of the United States · 1983
- Ellis Campbell, Jr., District Director of Internal Revenue v. J. M. Eastland and Montez EastlandCourt of Appeals for the Fifth Circuit · 1962
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