United States Fifth Circuit

In an action brought by taxpayers seeking abatement of interest pursuant to 26 U.S.C. section 6404(e), asserting that delays and errors by the IRS constituted ministerial acts and resulted in the impairment of their ability to defend against adjustments to partnership items that caused additional tax liability, penalty and interest for them, dismissal for failure to state a claim is affirmed as none of the errors or delays were ministerial acts.

Appellate Information

• Decided 10/11/2006
• Published 10/12/2006

Judges

• OWEN, Circuit Judge:, Before GARWOOD, PRADO and OWEN, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Teresa Jean Womack, Thomas E. Redding (argued), Redding & Associates, Houston, TX, for Plaintiffs-Appellants., Marion Elizabeth Erickson (argued), Kenneth L. Greene, U.S. Dept. of Justice, Tax Div. App. Section, Washington, DC, for U.S.