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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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Last modified: May 25, 2011