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BEALL v. U.S.

No. 04-41594.

467 F.3d 864 (2006)

Raymond W. BEALL; Hazel A. Beall, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

October 11, 2006.

Attorney(s) appearing for the Case

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.

Before GARWOOD, PRADO and OWEN, Circuit Judges.

OWEN, Circuit Judge:

Taxpayers are seeking abatement of interest pursuant to 26 U.S.C. § 6404(e), asserting that delays and errors by the Internal Revenue Service constituted ministerial acts within the meaning of section 6404(e) and resulted in the impairment of the taxpayers' ability to defend against adjustments to partnership items that caused additional tax liability, penalty and interest for the individual taxpayers. The district court granted the United...

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