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an unreasonable delay in the issuance of a statutory
notice of deficiency after the IRS and the taxpayer
have completed efforts to resolve the matter would be
grounds for abatement of interest. [H. Rept. 99-426,
supra at 845, 1986-3 C.B. (Vol. 2) at 845.]
The Senate report states:
a delay in the issuance of a statutory notice of
deficiency after the IRS and the taxpayer have
completed efforts to resolve the matter could be
grounds for abatement of interest. * * * [S. Rept.
99-313, supra at 209, 1986-3 C.B. (Vol. 3) at 209.]
Temporary regulations issued by the Secretary provide a
definition for "ministerial act" and provide numerous examples of
what is or is not an error or delay in performing a ministerial
act. See sec. 301.6404-2T, Temporary Proced. & Admin. Regs., 52
Fed. Reg. 30163 (Aug. 13, 1987). Section 301.6404-2T(b)(1),
Temporary Proced. & Admin. Regs., supra, states:
The term "ministerial act" means a procedural or
mechanical act that does not involve the exercise of
judgment or discretion, and that occurs during the
processing of a taxpayer's case after all prerequisites
to the act, such as conferences and review by
supervisors, have taken place. A decision concerning
the proper application of federal tax law (or other
federal or state law) is not a ministerial act.
Petitioner's Arguments
Petitioner argues that some or all of the interest4 on his
1980 tax liability should be abated pursuant to section 6404(e).
4 Petitioner, however, conceded in his trial memorandum and
at trial that he was responsible for interest accruing before
1986. We, therefore, address only whether petitioner is entitled
to an abatement of interest as of Jan. 1, 1986.
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