David and Barbara Kincaid - Page 7




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          the Commissioner’s failure to abate interest.  See Woodral v.               
          Commissioner, 112 T.C. 19, 23 (1999).                                       
               2.   Ministerial or Managerial Act                                     
               Petitioners contend that we must abate interest which                  
          accrued as a result of an error or delay by an IRS officer or               
          employee in performing a managerial act as well as a ministerial            
          act.  We disagree.                                                          
               Congress amended section 6404(e) in 1996 to permit abatement           
          of interest for unreasonable error and delay in performing a                
          ministerial or managerial act.  Taxpayer Bill of Rights 2 (TBOR             
          2), Pub. L. 104-168, sec. 301(a)(1) and (2), 110 Stat. 1452, 1457           
          (1996).  However, that standard first applies to tax years                  
          beginning after July 30, 1996.  TBOR 2, sec. 301(c), 110 Stat.              
          1457.  Thus, it does not apply here.  See Krugman v.                        
          Commissioner, 112 T.C. 230, 239 (1999); Woodral v. Commissioner,            
          supra at 25 n.8.                                                            
               Petitioners contend that respondent committed an abuse of              
          discretion by failing to abate interest relating to their 1979              
          and 1982 tax years after December 31, 1987.3                                
                    a.   January 1, 1988, to September 30, 1995                       
               Petitioners contend that respondent should have informed               
          them before May 30, 1995, and June 5, 1995, that they might be              


               3  Petitioners concede that they are liable for interest               
          that accrued from Apr. 15, 1980 (for 1979), and Apr. 15, 1983               
          (for 1982), to Dec. 31, 1987.                                               





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