- 6 - or payment and if no “significant aspect” of the error or delay is attributed to the taxpayer. Sec. 6404(e)(1); Nerad v. Commissioner, T.C. Memo. 1999-376. Because Congress did not intend for section 6404(e) to be used routinely, we will order abatement only “where failure to abate interest would be widely perceived as grossly unfair.” Lee v. Commissioner, 113 T.C. 145, 149 (1999); H. Rept. 99-426, at 844 (1985), 1986-3 C.B. (Vol. 2) 1, 844; S. Rept. 99-313, at 208 (1986), 1986-3 C.B. (Vol. 3) 1, 208. Petitioner argues that interest should be abated because: (1) Hardships beyond his control prevented him from complying with Federal income tax laws; (2) respondent failed to include vital evidence in the stipulation of facts; (3) just before trial, respondent’s attorney attempted to coerce petitioner into dropping his abatement claim; and (4) respondent delayed proceedings when petitioner was willing to settle his income tax liabilities. Petitioner’s hardships, the content of the stipulation of facts, and the coercion allegation are not proper grounds for us to order interest abatement. Additionally, we find these allegations to be unsupported by the evidence. In order for petitioner to prevail, there must be an error or delay in performing a ministerial act that is attributable to respondent. A “ministerial act” does not involve the exercise of judgment or discretion. Sec. 301.6404-2T(b)(1), TemporaryPage: Previous 1 2 3 4 5 6 7 8 Next
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