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were first contacted by an IRS agent for the audit of their 1989
and 1990 returns, July 8, 1992, to the date the deficiencies were
assessed, March 11, 1996. The Commissioner denied petitioners’
claims. At trial, petitioners narrowed their request for
abatement to the period between July 6, 1993, the date when they
were first contacted by the IRS Appeals Office, to December 20,
1995, the date the decision was entered.
The Commissioner's authority to abate an assessment of
interest involves the exercise of discretion, and this Court
gives due deference to the Commissioner's discretion. See
Woodral v. Commissioner, 112 T.C. 19, 23 (1999); Mailman v.
Commissioner, 91 T.C. 1079, 1082 (1988). However, this Court may
order abatement where the Commissioner abuses his discretion.
See sec. 6404(g);3 Woodral v. Commissioner, supra.
Pursuant to section 6404(e)(1), the Commissioner may abate
part or all of an assessment of interest on any deficiency or
payment of income tax to the extent that any delay in payment is
attributable to any error or delay caused by an officer or
employee of the IRS (acting in an official capacity) in
performing a ministerial act.4 However, an error or delay is
3 Sec. 6404(g) was redesignated sec. 6404(i) by the
Internal Revenue Service Restructuring & Reform Act of 1998, Pub.
L. 105-206, secs. 3305(a), 3309(a), 112 Stat. 743, 745.
4 In 1996, sec. 6404(e) was amended by sec. 301 of the
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