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writing with respect to such deficiency or payment. See sec. 6404(e)(1).
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. See sec. 301.6404-2T(b)(1),
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13,
1987).4
For purposes of section 6404(e), an error or delay is taken
into account only after the IRS has contacted the taxpayer in
writing with respect to such deficiency or payment. See sec.
6404(e)(1). In this case, respondent did not contact petitioner
in writing until May 10, 1995. No error or delay occurred after
this date. In fact, petitioners received the notice of
deficiency approximately 5 months after respondent contacted them
regarding the unreported income. Therefore, petitioner's
arguments that his employer failed to provide him with a proper
Form W-2 and that respondent provided him with misinformation are
unavailing. These circumstances occurred before May 10, 1995.
4 The final Treasury regulation under sec. 6404 was issued on
Dec. 18, 1998. The final regulation contains the same definition
of ministerial act as the temporary regulation. The final
regulation generally applies to interest accruing on deficiencies
or payments of tax described in sec. 6212(a) for tax years
beginning after July 30, 1996. See sec. 301.6404-2(b)(2),
Proced. & Admin. Regs.
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