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assessment of interest on any deficiency or payment of tax
(described in section 6212(a)) if either: (1) Such deficiency
was attributable to an error or delay by a Service official in
performing a ministerial act or (2) any error or delay in such
payment is attributable to a Service official's being erroneous
or dilatory in performing a ministerial act. See sec.
6404(e)(1). A taxpayer can obtain relief only if no significant
aspect of the error or delay can be attributed to the taxpayer
involved. 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 Tax Court has
jurisdiction to review for abuse of discretion the Commissioner's
failure to abate interest and may order an abatement. 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. Sec. 301.6404-2T(b)(1), Temporary
8(...continued)
not apply to the instant case. See TBOR 2 sec. 301(c), 110 Stat.
1457.
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