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The regulations, in relevant part, provide that the term
"ministerial act" means a procedural or mechanical act that does
not involve the exercise of judgment or discretion. See sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987).8 The regulations issued by the Secretary
provide several examples of what does and does not constitute a
ministerial act.
Although petitioner requested an abatement of all interest
associated with his 1988 tax year, the acts petitioner contends
delayed the payment of his 1988 tax liability did not occur until
March of 1991 or later. Thus, petitioner’s failure to pay his
1988 tax liability prior to March of 1991 was solely attributable
to petitioner. Therefore, the interest that accrued on
petitioner’s 1988 tax liability before March of 1991 is not
abatable. The Commissioner, therefore, did not abuse his
discretion in refusing to abate the interest for this time
period.
Although the 1990 carryback was not applied to the 1988 tax
year until March 11, 1996, petitioner concedes that no interest
8 The final Treasury regulation under sec. 6404 was
issued on Dec. 18, 1998. The final regulation contains the same
definition of ministerial act as the temporary regulation. See
sec. 301.6404-2(b)(2), Proced. & Admin. Regs. The final
regulation generally applies to interest accruing on deficiencies
or payments of tax described in sec. 6212(a) for tax years
beginning after July 30, 1996. See sec. 301.6404-2(d)(1),
Proced. & Admin. Regs.
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