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in full.15
In order for petitioner to prevail, there must be an error
or delay in performing a ministerial act that is attributable to
respondent.16 A “ministerial act” does not involve the exercise
of judgment or discretion. Sec. 301.6404-2T(b)(1), Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).
Rather, a ministerial act means a procedural or mechanical act
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 id. Examples of ministerial
acts are provided in the regulations. See sec. 301.6404-
2T(b)(2), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163
(Aug. 13, 1987). In contrast, a decision concerning the proper
application of Federal tax law, or other applicable Federal or
15 Sec. 6404(e) requires not only that a taxpayer identify
an error or delay caused by a ministerial act on the
Commissioner’s part, but also identify a specific period of time
over which interest should be abated as a result of such error or
delay. See Donovan v. Commissioner, T.C. Memo. 2000-220. In the
present case, petitioner has not focused on this correlation
between the error or delay attributable to a ministerial act on
respondent’s part and a specific period of time; rather,
petitioner is essentially requesting that all interest with
respect to the deficiency in income tax for 1986 be abated. In
effect, petitioner is requesting an exemption from interest,
rather than an abatement of interest. However, the scope of such
request is beyond that contemplated by the statute. See id.
16 Further, an abatement of interest “only applies to the
period of time attributable to the failure to perform the
ministerial act.” 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, 208; see supra note 15.
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