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to abate interest was not an abuse of discretion.
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
tax if (a) either (1) the deficiency was attributable to an error
or delay by a Service official in performing a ministerial act,
or (2) an error or delay by the taxpayer in paying his or her tax
is attributable to a Service official’s being erroneous or
dilatory in performing a ministerial act; and (b) the taxpayer
caused no significant aspect of the delay. Interest is abatable
only after the Commissioner has contacted the taxpayer in writing
about the deficiency or payment in question. See sec. 6404(e)
(flush language). We apply an abuse of discretion standard in
reviewing the Commissioner’s failure to abate interest. See
Krugman v. Commissioner, 112 T.C. 230, 239 (1999).
3. April 15, 1991, to June 3, 1992
We do not take into account any error or delay by the
Commissioner that occurs before the Commissioner contacts the
taxpayer in writing with respect to the deficiency or payment of
tax. See sec. 6404(e) (flush language); see also Krugman v.
Commissioner, supra at 239. Morrow first contacted petitioners
in writing about their deficiency on June 3, 1992. Thus,
interest that accrued for petitioners’ 1990 tax year before June
3, 1992, is not abatable.
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