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had accrued on the deficiencies. Petitioners’ request was denied
by letter dated May 27, 1998, because, according to the letter:
There was no ministerial act delaying completion of the
case. * * * [Petitioners] did not agree at the
examination level or at the appeals level. Allowing
the * * * [petitioners] to present “new facts” in their
behalf and consider their request to have the case
transferred contributed to the span of time in
resolving their case.
Petitioners filed a protest and after reconsidering
petitioners' abatement of interest claim, on September 16, 1998,
respondent issued a Notice of Final Determination upholding the
denial of their interest abatement claim. The petition in this
case was timely filed, pro sese, on February 22, 1999.
OPINION
Subject to exceptions not relevant here, interest on a
deficiency begins to accrue on the due date of the return and
continues to accrue, compounding daily, until payment is made.
See secs. 6601(a), 6622(a).
The Commissioner has the authority to abate the assessment
of interest on a deficiency if the accrual of such interest is
attributable to an error or delay by an official or employee of
the Internal Revenue Service in performing a ministerial act.3
3 In 1996, section 6404(e) was amended under sec. 301 of the
Taxpayer Bill of Rights 2, Pub.L. 104-168, 110 Stat. 1452, 1457
(1996), to permit the Secretary to abate interest with respect to
an "unreasonable" error or delay resulting from "managerial" and
ministerial acts. This amendment, however, applies to interest
accruing with respect to deficiencies or payments for tax years
(continued...)
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