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ministerial act. See sec. 6404(e)(1).2 To obtain relief, the
taxpayer must not cause a significant aspect of the delay. See
id. Section 6404(e) is not intended to be routinely used to
avoid payment of interest; rather, Congress intended abatement of
interest only where failure to do so "would be widely perceived
as grossly unfair." H. Rept. 99-426, at 844 (1985), 1986-3 C.B.
(Vol. 2) 1, 844; S. Rept. 99-313, at 208 (1985), 1986-3 C.B.
(Vol. 3) 1, 208. The standard for reviewing the Secretary's
decision is abuse of discretion. See sec. 6404(i).
The term "ministerial act" means a procedural or mechanical
act that does not involve the exercise of judgment or discretion,
and that occurs during the processing of a taxpayer's case after
all prerequisites to the act, such as conferences and review by
supervisors, have taken place. See sec. 301.6404-2T(b)(1),
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13,
2 Congress amended sec. 6404(e) in 1996 to permit abatement of
interest for "unreasonable" error and delay in performing a
ministerial or "managerial" act. Taxpayer Bill of Rights 2 (TBOR
2), Pub. L. 104-168, sec. 301(a)(1) and (2), 110 Stat. 1452, 1457
(1996). That amendment, however, applies to tax years beginning
after July 30, 1996. TBOR 2 sec. 301(c), 110 Stat. 1457.
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