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interest in the amount of $67.36 was assessed on September 30,
1996.
On November 13, 1996, petitioner filed a claim with
respondent requesting the abatement of interest on the ground
that his employer had failed to provide him with a correct wage
statement. On January 29, 1997, respondent issued a notice of
final determination denying petitioner's request for abatement on
the ground that an officer or employee of the Internal Revenue
Service did not commit any errors or delays that merited the
abatement of interest.
Section 6404(e)(1) provides, in pertinent part, that the
Commissioner may abate the assessment of interest on any
deficiency attributable to any error or delay by an officer or
employee of the IRS (acting in his official capacity) in
performing a ministerial act.3 For purposes of section
6404(e)(1), an error or delay is taken into account only (1) if
no significant aspect of such error or delay can be attributed to
the taxpayer, and (2) after the IRS has contacted the taxpayer in
3 In 1996, sec. 6404(e) was amended under sec. 301 of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1457
(1996), to permit respondent to abate interest with respect to an
"unreasonable" error or delay resulting from "managerial" and
ministerial acts. The new provision applies to interest accruing
with respect to deficiencies or payments for tax years beginning
after July 30, 1996. The new provision is not applicable in this
case. See Woodral v. Commissioner, 112 T.C. 19, 25 n.8 (1999).
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