John Douponce - Page 6




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          6404(e) "where failure to abate interest would be widely                    
          perceived as grossly unfair" but not that it "be used routinely             
          to avoid payment of interest".  H. Rept. 99-426, at 844 (1985),             
          1986-3 C.B. (Vol. 2) 1, 844; S. Rept. 99-313, at 208 (1986),                
          1986-3 C.B. (Vol. 3) 1, 208.                                                
               Prior to contacting respondent to obtain "payout" amounts on           
          May 9, 1996, there was no erroneous or dilatory performance of a            
          ministerial act by an officer or employee of the Commissioner               
          that contributed to a delay or error in the payment of the                  
          interest which had accrued on petitioner's outstanding tax                  
          liabilities.  Since there was no erroneous or dilatory                      
          performance of a ministerial act, the Commissioner lacked                   
          authority to abate interest.  Under these circumstances, it can             
          hardly be an abuse of his discretion to refuse to abate interest            
          that accrued prior to May 9, 1996.                                          
               For the period from May 9 to May 30, 1996, when petitioner             
          made his payments of $2,296 and $2,592, any interest which                  
          accrued was solely due to petitioner's failure to pay his                   
          outstanding tax liabilities.  Again in these circumstances there            
          was no erroneous or dilatory performance of a ministerial act and           
          the Commissioner lacked authority to abate interest.                        
               For the period from May 30 to November 4, 1996 (when                   
          respondent finally notified petitioner of additional interest by            
          issuing a Notice of Intent to Levy), the facts dictate a                    






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