MERRITT, Circuit Judge.
Petitioner John Mekulsia seeks interest abatement for payment deficiencies from tax years 1982 through 1987. He appealed denials by the Commissioner and the IRS Appeals Office to the Tax Court, which affirmed. Mekulsia now appeals to this Court. The primary question before us is whether or not the tax code and regulations create a ministerial-task obligation on the IRS to notify, and thereby remove from a partnership audit, a tax matters partner...
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