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The temporary regulations define “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
prerequisites to the act, such as conferences and
review by supervisors, have taken place.* * * [Sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52
Fed. Reg. 30163 (Aug. 13, 1987).]
Section 6404(e) is not intended to be “used routinely to
avoid payment of interest”, but rather is to be “utilized in
instances where failure to abate interest would be widely
perceived as grossly unfair.” H. Rept. 99-426 (1985), 1986-3
C.B. (Vol. 2) 844; S. Rept. 99-313 (1985), 1986-3 C.B. (Vol. 3)
208.
For interest abatement claims made after July 30, 1996, the
Tax Court has jurisdiction to determine whether the
3(...continued)
dilatory in performing a ministerial act,
the Secretary may abate the assessment of all or
any part of such interest for any period. For
purposes of the preceding sentence, an error or
delay shall be taken into account only if no
significant aspect of such error or delay can be
attributed to the taxpayer involved, and after the
Internal Revenue Service has contacted the
taxpayer in writing with respect to such
deficiency or payment.
In 1996, sec. 6404(e) was amended to permit abatement of
interest for “unreasonable” error or delay resulting from the
performance of ministerial or “managerial” acts. Taxpayer Bill
of Rights 2, Pub. L. 104-168, sec. 301(a)(1) and (2), 110 Stat.
1452, 1457 (1996). The amended provision applies to tax years
beginning after July 30, 1996. See id., sec. 301(c). Therefore,
the amendment is inapplicable to the instant case.
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Last modified: May 25, 2011