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treated the Forms 843 as claims for abatement of interest as
follows:
Claims for Abatement of Interest
Taxable Year
of Deficiency Interest Accrual Period Amount
1985 4/15/86 to 3/19/92 $21,946
1986 4/15/87 to 3/19/92 5,662
1987 4/15/88 to 4/05/93 6,618
On November 8, 1996, respondent made his final determination
not to abate interest with respect to petitioner’s 1985, 1986,
and 1987 taxable (calendar) years.
The petition was filed on February 5, 1997.
Discussion
In certain circumstances, the Secretary is authorized to
abate interest. Section 6404(e)(1), prior to its amendment by
the Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168,
sec. 301, 110 Stat. 1452, 1457 (1996), read as follows:
SEC. 6404(e). Assessments of Interest Attributable
to Errors and Delays by Internal Revenue Service.--
(1) In general.--In the case of any assessment
of interest on--
(A) any deficiency attributable in whole or
in part 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
(B) 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,
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