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the Secretary may abate the assessment of all or any
part of such interest for any period. For purposes of
the preceding sentence, an error or delay shall be
taken into account only if no significant aspect of
such error or delay can be attributed to the taxpayer
involved, and after the Internal Revenue Service has
contacted the taxpayer in writing with respect to such
deficiency or payment.
Among the amendments made to section 6404(e)(1) by the
TBOR 2 was the replacement in paragraph (1)(A) and (B) of the
expression “in performing a ministerial act” with the expression
“in performing a ministerial or managerial act”. TBOR 2 sec.
301(a)(2). (Emphasis added). That amendment, however, applies
only to interest accruing with respect to deficiencies or
payments for tax years beginning after July 30, 1996. See TBOR 2
sec. 301(c). It is inapplicable to this case; therefore, the
Secretary’s authority to abate interest in this case is limited
to interest on any deficiency attributable in whole or in part to
any error or delay by any officer or employee of the Internal
Revenue Service (the Service) in performing a ministerial act.
See Woodral v. Commissioner, 112 T.C. 19, 25 n.8 (1999).
Section 6404(g)2 authorizes this Court to determine whether
the Secretary’s failure to abate interest under section
2 Sec. 6404(g) is now sec. 6404(i).
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Last modified: May 25, 2011