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told petitioner how much interest he owed for 1985). Respondent
contends that petitioner is not entitled to further abatement of
interest under section 6404(e).
2. The Commissioner's Authority To Abate Interest
Under section 6404(e)(1), the Commissioner may abate part or
all of an assessment of interest on any deficiency or payment of
income, gift, estate, and certain excise tax to the extent that
any error or delay in payment is attributable to erroneous or
dilatory performance of a ministerial act by an officer or
employee of the Commissioner if (a) the Commissioner notified the
taxpayer in writing about the deficiency or payment, and (b) the
taxpayer did not contribute significantly to the error or delay.7
7 Sec. 6404(e)(1) as enacted in 1986 and as applicable here
provides:
SEC. 6404(e). Assessments of Interest Attributable to
Errors and Delays by Internal Revenue Service.--
(1) In general.--In the case of any assessment of
interest on--
(A) any deficiency attributable in whole or
in part to any error or delay by an officer
or employee of the Internal Revenue Service
(acting in his official capacity) in
performing a ministerial act, or
(B) any payment of any tax described in
section 6212(a) to the extent that any error
or delay in such payment is attributable to
such officer or employee being erroneous or
dilatory in performing a ministerial act,
the Secretary may abate the assessment of all or any
part of such interest for any period. For purposes of
(continued...)
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