Edgar and Doris Brown - Page 6




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          determination because they never received their statutory notice            
          of deficiency.                                                              
               We construe petitioners’ claim for interest abatement as               
          arising under section 6404(e)(1), which authorizes the Treasury             
          Secretary to abate interest on any deficiency or payment of                 
          income, gift, estate, and certain excise taxes to the extent that           
          any error or delay in payment is attributable to any error or               
          delay by an officer or employee of the Internal Revenue Service             
          acting in his or her official capacity and performing a                     
          ministerial act.  Such an error or delay in performing a                    
          ministerial act is taken into account only if it is in no                   
          significant aspect attributable to the taxpayer and only if it              
          occurs after the IRS has contacted the taxpayer in writing                  
          regarding the deficiency or payment.3                                       


               3 Sec. 6404(e) provides:                                               
                         Abatement 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             
                                                             (continued...)           





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