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taken into account only if it occurs after the IRS has contacted
the taxpayer in writing with respect to such deficiency or
payment, and as long as no significant aspect of such error or
delay can be attributed to the taxpayer. See sec. 6404(e)(1).
Congress intended the Commissioner to abate interest under
section 6404(e) "where failure to abate interest would be widely
perceived as grossly unfair" but not that it "be used to
routinely avoid payment of interest." H. Rept. 99-426, at 844
(1985), 1986-3 C.B. (Vol. 2) 844; S. Rept. 99-313, at 208 (1985),
1986-3 C.B. (Vol. 3) 208.
Petitioners claim that the delay in the consideration of
their case was due to error or delay by employees of IRS, acting
in their official capacity, in performing various ministerial
acts.
The regulations provide, in pertinent part, that the term
"ministerial act" means a procedural or mechanical act that does
not involve the exercise of judgment or discretion. See sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
4(...continued)
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1457
(1996), to permit the Secretary to abate interest attributable to
an unreasonable error or delay resulting from managerial and
ministerial acts. This amendment, however, applies to interest
accruing with respect to deficiencies or payments for tax years
beginning after July 30, 1996. This case involves petitioners'
1989 and 1990 tax years. Therefore, the amendment is
inapplicable to the case at bar. See Woodral v. Commissioner,
112 T.C. 19, 25 n.8 (1999).
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