- 7 -7
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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