or discretion, and that occurs during the processing of a taxpayer’s case after all prerequisites to the act, such as conferences and review by supervisors, have taken place.” 26 C.F.R. 301.6404-2(b)(2). In contrast, acts that either are “managerial or arise out of general administrative decisions are not ministerial.” Mekulsia v. Commissioner of Internal Revenue, 2003 WL 21107687 (U.S.Tax Ct. May 15, 2003) (citing section 301.6231(c)-5T, Temporary Proced. & Admin. Regs.). The United States Tax Court has held that the commencement of a criminal tax investigation of a partner in a TEFRA partnership does not necessarily merit the abatement of interest. See Mekulsia v. Comm’r, 2003 WL 21107687 (U.S.Tax Ct. May 15, 2003); see also Hawksley v. Comm’r, 2000 WL 1706715 (U.S.Tax Ct.2000) (<HOLDING>). Furthermore, the mere passage of time does
holding that right was available in grand jury proceedings holding that seizure of taxpayers records in conjunction with an arrest pursuant to grand jury felony indictment of taxpayers purported representative was not a ministerial act error or delay in which could support abatement of interest holding the trial court erred in ordering the transcription of grand jury proceedings so that it could intervene in the operations of the grand jury holding that in the situation of a possible dismissal of an indictment because of possible grand jury tampering  only where knowing perjury relating to a material matter has been presented to the grand jury should the trial judge dismiss an otherwise valid indictment holding that the trial court erred in denying the defendants motion in arrest of judgment when the indictment lacked a material element and it was not apparent that the grand jury based the indictment on facts that satisfy this element of the crime and that the only permissible cure was to send the matter back to the grand jury