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Under Rule 121, a summary adjudication may be made “if the
pleadings, answers to interrogatories, depositions, admissions,
and any other acceptable materials, together with the affidavits,
if any, show that there is no genuine issue as to any material
fact and that a decision may be rendered as a matter of law.”
Rule 121(b). No material facts are in dispute in this case;
thus, whether respondent has authority to abate interest on
employment taxes may be decided as a matter of law.
Section 6404(e)(1) provides in pertinent part:
(1) In general.--In the case of any assessment of
interest on--
(A) any deficiency attributable in whole
or in part to any unreasonable error or delay
by an officer or employee of the Internal
Revenue Service (acting in his official
capacity) in performing a ministerial or
managerial act, or
(B) any payment of any tax described in
section 6212(a) to the extent that any
unreasonable error or delay in such payment
is attributable to such officer or employee
being erroneous or dilatory in performing a
ministerial or managerial act,
the Secretary may abate the assessment of all or any
part of such interest for any period. * * *
In Woodral v. Commissioner, supra, this Court held that
respondent is authorized under section 6404(e) to abate interest
only on any “deficiency” or payment of tax relating to income,
estate, gift, generation skipping, or certain excise taxes. See
id. at 25. This Court stated:
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Last modified: May 25, 2011