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charities; private foundations and certain other tax-exempt
organizations; qualified pension, etc., plans; and qualified
investment entities. See Speers v. United States, 38 Fed. Cl.
197, 201 (1997). The Code contains the provisions related to
employment taxes in subtitle C, and subtitle C is not mentioned
in section 6211 or section 6212(a).
Based on our review of section 6404(e) and the Code sections
it references, we hold that the Commissioner lacks the authority
to abate assessments of interest on employment taxes under
section 6404(e). As the Commissioner has no authority to abate
assessments of interest on employment taxes under section
6404(e), the Commissioner could not have committed an abuse of
discretion--a person with no discretion simply cannot abuse it.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011