The Department took the position that a corrected birth certificate is a discretionary rather than a ministerial act
by the Department over which the courts have no jurisdiction.
The court said that an IRS employee's giving incorrect tax law advice is not a ministerial act
under section 6404.
Even the ministerial act
of setting up the podium and microphone for the event would violate the law because the city employee performing that act would be paid by the city to assist in your campaign," he wrote.
Further, in analogizing the taxpayer's situation with the facts in General Dynamics, the IRS noted that "the last event fixing Taxpayer's liability for cash rebates occurs when the customer mails a properly completed rebate form with the required attachments" and that the actual processing and issuance of a rebate constituted a ministerial act
For in every ministerial act
the priest strives to serve to remind the world of the priesthood of Jesus Christ.
It is not a ministerial act
if the trial court must weigh conflicting claims or collateral matters, which require a legal resolution.
Moreover, depending on the size and scope of the company's Form 1120, chief tax officers currently devote considerable time to the ministerial act
of signing dozens, if not hundreds, of different forms, schedules, statements, and elections within the return that are subject to a signature requirement.
The Court also observed that although there was no reason mentioned for requiring payoff documents to be without charge, it can be reasonably inferred that the legislature intended to compel mortgage lenders to provide satisfactions in an expeditious manner, and determined that mortgage lenders were not entitled to additional compensation for this ministerial act
125) This restricted interpretation, "concluding that Petitioner was parole eligible based on the lack of the ministerial act
of a trial court entering judgment,(126) allowed the [Virginia Supreme Court] to evade "the full import of Simmons[,]"(127) thus "`securing a death sentence on the ground of future dangerousness while at the same time concealing from the jury the true meaning of its noncapital sentencing alternative, namely, that life imprisonment [for Petitioner] [sic] means without parole.
The Appellate Court ruled that the "failure to file the Articles of Merger with the PA Secretary of State, is a purely ministerial act
, and is not insufficient grounds on which to voice the merger.
However, the Service rejected that argument for tax purposes, stating that "formal acceptance" was merely a ministerial act
He believes the law was intended to be a plain ministerial act
so an apartment could be deregulated within a year.