- 6 -
acting in his official capacity, in performing a ministerial act,
and (2) any tax payment to the extent that any error or delay in
the payment is attributable to the employee’s error or dilatory
conduct in performing a ministerial act.3 Under section 6404(e),
an error or delay is taken into account only if no significant
aspect of the error or delay can be attributed to the taxpayer
and only after respondent has contacted the taxpayer in writing
with respect to the deficiency or payment. See sec. 6404(e)(1);
sec. 301.6404-2T(a)(2), Temporary Proced. & Admin. Regs., 52 Fed.
Reg. 30162 (Aug. 13, 1987); see also Krugman v. Commissioner, 112
T.C. 230, 238 (1999).
We have jurisdiction to decide this case because petitioner
made a claim to abate interest under section 6404(e)(1),
respondent issued a final determination disallowing petitioners’
claim after July 30, 1996, and petitioners timely filed a
petition to review the failure to abate interest. See sec.
6404(g)(1);4 Rule 280; Krugman v. Commissioner, supra at 239.
3In 1996, sec. 6404(e) was amended by sec. 301 of the
Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168, 110 Stat.
1452, 1457 (1996), to permit respondent to abate interest
attributable to “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 amended provision
is not applicable here. See Woodral v. Commissioner, 112 T.C.
19, 25 n.8 (1999).
4Sec. 6404(g) was added to the Code by TBOR 2 sec. 302(a),
110 Stat. 1457-1458.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011