- 6 - 6404(e)(1) was an abuse of discretion and, if the Court so determines, to order an abatement.3 Under section 6404(e)(1)(A), the Secretary has no authority to abate an assessment of interest on a deficiency unless that assessment is attributable in whole or in part to some error or delay by an officer or employee (without distinction, employee) of the Service in performing a ministerial act. Unless the Secretary has the authority under section 6404(e)(1)(A) to abate an assessment of interest on a deficiency, we have no authority under section 6404(g) to review his failure to abate such interest. The regulations interpreting section 6404(e) define the term “ministerial act” as “a procedural or mechanical act that does not involve the exercise of judgment or discretion, and that occurs during the processing of a taxpayer's case after all 3 In pertinent part, sec. 6404(g) provides: SEC. 6404(g). Review of Denial of Request for Abatement of Interest.-- (1) In general. The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the requirements referred to in section 7430(c)(4)(A)(ii) to determine whether the Secretary’s failure to abate interest under this section was an abuse of discretion, and may order an abatement, if such action is brought within 180 days after the date of the mailing of the Secretary’s final determination not to abate such interest. Petitioner meets the requirements of sec. 7430(c)(4)(A)(ii), and the action was timely brought.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011