- 4 -
the redetermined deficiencies (the deficiencies) were entered in
1994. Petitioner paid the 1980 and 1982 deficiencies on
September 19, 1994; he paid the 1983 deficiency on September 20,
1994; and he paid the 1981 deficiency on November 28, 1994. None
of the interest that has accrued on any of the deficiencies has
been paid.
In claims for abatement originally made in December 1994 and
resubmitted in February 1997, petitioner requested abatements of
all of the interest that had accrued on the deficiencies. As
noted above, petitioner’s claims were denied in notices of final
determination issued by respondent in 1997.
Discussion
Subject to exceptions not relevant here, interest on a
deficiency begins to accrue on the due date of the return and
continues to accrue, compounding daily, until payment is made.
See secs. 6601(a), 6622.
The Commissioner has the authority to abate the assessment
of interest on a deficiency if the accrual of such interest is
attributable to an error or delay by an official or employee of
the Internal Revenue Service in performing a ministerial act.
See sec. 6404(e)(1).3 A ministerial act means a procedural or
3Sec. 6404(e) was amended by sec. 301 of the Taxpayer Bill
of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1457 (1996), to
permit respondent to abate interest with respect to an
“unreasonable” error or delay resulting from “managerial” or
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011