Marjorie Cathey Miller - Page 5

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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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