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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.
6404(e)(1).
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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