John B. Cosgriff - Page 6

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          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,             
               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), Temporary                  

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