Doreen Boyd - Page 5

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          liability in respect thereof that is (1) excessive in amount, (2)           
          assessed after the expiration of the period of limitations                  
          properly applicable thereto, or (3) erroneously or illegally                
          assessed.  See Woodral v. Commissioner, 112 T.C. 19, 23 (1999).             
          A taxpayer may not, however, make a claim for an abatement of               
          income taxes.  See sec. 6404(b).                                            
               In addition, section 6404(e)(1) provides, in pertinent part,           
          that the Commissioner may abate the assessment of interest on any           
          deficiency attributable to any error or delay by an officer or              
          employee of the IRS (acting in his official capacity) in                    
          performing a ministerial act.5  For purposes of section                     
          6404(e)(1), an error or delay is taken into account only (1) if             
          no significant aspect of such error or delay can be attributed to           
          the taxpayer, and (2) after the IRS has contacted the taxpayer in           
          writing with respect to such deficiency or payment.  See sec.               
               The term "ministerial act" means 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            

          5  In 1996, sec. 6404(e) was amended by 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, the new provision is not                   
          applicable in this case.  See Woodral v. Commissioner, 112 T.C.             
          19, 25 n.8 (1999).                                                          

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