- 10 -
Based on the foregoing, we conclude that the Commissioner
did not commit an abuse of discretion by failing to abate the
assessments of interest under section 6404(a).
B. Section 6404(e)
Section 6404(e)(1) provides, in pertinent part, that the
Commissioner may abate the assessment of interest on: (1) Any
deficiency attributable to any error or delay by an officer or
employee of the Internal Revenue Service (acting in his official
capacity) in performing a ministerial act, or (2) any payment of
any tax described in section 6212(a) to the extent that any error
or delay in such payment is attributable to such officer or
employee being erroneous or dilatory in performing a ministerial
act.8
Section 6211 defines a deficiency as the amount by which the
tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 of
the Code exceeds the amount of such tax shown on the taxpayer's
return and the amount of such tax previously assessed. Section
6212(a) also refers to deficiencies with respect to taxes imposed
by subtitle A or B, or chapter 41, 42, 43, or 44 of the Code.
These subtitles and chapters of the Code cover taxes on: Income;
estates, gifts, and certain generation-skipping transfers; public
8 In 1996, sec. 6404(e) was amended under sec. 301 of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1457
(1996), to permit respondent to abate interest with respect to an
"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; therefore, it is not applicable to the case
at bar.
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