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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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