Jeffrey R. Taylor - Page 8




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          date the revenue agent's report was sent to petitioner).  In                
          short, the disputed period encompasses the criminal investigation           
          and criminal prosecution.  The record does not show any                     
          dereliction of a specific ministerial act during the disputed               
          period.                                                                     
               Petitioner argues that the delay during that period was the            
          result of a delay by employees of the Internal Revenue Service,             
          acting in their official capacity, in performing ministerial                
          acts.  See sec. 6404(e)(1)(A).  Respondent contends that the                
          delay was not the result of a ministerial act, and, therefore,              
          section 6404(e)(1)(A) does not apply.  We agree with respondent.            
               The Internal Revenue Code does not define a ministerial act.           
          The report of the Senate Finance Committee accompanying the Tax             
          Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2085, states:                 
               The committee does not intend that this provision will be              
               used routinely to avoid payment of interest; rather, it                
               intends that the provision be utilized in instances where              
               failure to abate interest would be widely perceived as                 
               grossly unfair.  The interest abatement only applies to the            
               period of time attributable to the failure to perform the              
               ministerial act.                                                       
               *    *         *         *         *         *         *               
                    The committee intends that the term "ministerial act"             
               be limited to nondiscretionary acts where all of the                   
               preliminary prerequisites, such as conferencing and review             
               by supervisors, have taken place.  Thus, a ministerial act             
               is a procedural action, not a decision in a substantive area           
               of tax law.  For example, 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.  The IRS may define a            






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