  We present a comprehensive derivation of the magnetization relaxation in a
Mn12-acetate crystal based on thermally assisted spin tunneling induced by
quartic anisotropy and weak transverse magnetic fields. The overall relaxation
rate as function of the magnetic field is calculated and shown to agree well
with data including all resonance peaks. The Lorentzian shape of the resonances
is also in good agreement with recent data. A generalized master equation
including resonances is derived and solved exactly. It is shown that many
transition paths with comparable weight exist that contribute to the relaxation
process. Previously unknown spin-phonon coupling constants are calculated
explicitly.
