Gerald R. Weiss - Page 6




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          amount,3 (2) assessed after the expiration of the period of                 
          limitations properly applicable thereto, or (3) erroneously or              
          illegally assessed.  See Woodral v. Commissioner, supra.                    
               Before the Commissioner may make the decision to abate                 
          interest under section 6404(e)(1), three elements must be                   
          present.  First, a Commissioner’s employee must make an error or            
          delay when performing a ministerial act.  See sec. 6404(e)(1).              
          An act is ministerial when it is “a procedural or mechanical act            
          that does not involve the exercise of judgment”.  Sec. 301.6404-            
          2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163              
          (Aug. 13, 1987).  Second, the taxpayer’s actions must not                   
          contribute significantly to the error or delay.  See sec.                   
          6404(e)(1); sec. 301.6404-2T(a)(2), Temporary Proced. & Admin.              
          Regs., 52 Fed. Reg. 30162 (Aug. 13, 1987).  Third, the                      
          Commissioner must have contacted the taxpayer in writing about              
          the deficiency or payment.  See sec. 6404(e)(1).                            
               Petitioner alleges that respondent’s employee(s) committed             
          an error sufficient to cause abatement by the failure to send               
          notices about the administrative proceedings regarding Golden               



               3  Though petitioner alleges that the amount of interest was           
          “excessive”, petitioner makes no allegation that the interest was           
          computed incorrectly but apparently uses “excessive” to refer to            
          the accumulation of interest due to the delay he perceives to be            
          the fault of respondent.  Petitioner’s position relates to the              
          third possible basis for abatement; i.e. erroneous assessment.              





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