Taylor

MEMORANDUM **

Jeffrey R. Taylor (“Taylor”) appeals the Tax Court’s decision holding that Taylor is not entitled to an abatement of interest due on his federal income tax deficiencies for tax years 1986 and 1987. Taylor contends that the refusal by the Commissioner of the Internal Revenue Service (“Commissioner”) to continue the civil investigation into his tax evasion was a ministerial act which unfairly delayed the assessment of his tax liability. Taylor relies on 26 U.S.C. § 6404 (e)(1) which authorizes the Commissioner to abate a taxpayer’s interest due to unreasonable errors or delays by Internal Revenue Service (“IRS”) personnel. The Tax Court concluded that § 6404(e)(1)(A) was not applicable in this case, where the civil aspects of the audit were suspended during the pendency of a criminal investigation and proceedings against Taylor.

On July 6, 1987, the IRS Examination Division began an examination of Taylor’s tax returns for years 1984 through 1988. The case was then referred to the Criminal Investigation Division (“CID”) of the IRS, and the investigation into Taylor’s civil liabilities was suspended on October 13, 1998. A grand jury indictment was returned, charging…