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See sec. 6404(e)(1). A ministerial act means a procedural or
mechanical act that does not involve the exercise of judgment or
discretion. See Lee v. Commissioner, 113 T.C. 145 (1999); sec.
301.6404-2T, Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163
(Aug. 13, 1987). Subject to various procedural and other
requirements set forth in the statute and not here in dispute,
the Court has jurisdiction over any action brought by a taxpayer
to determine whether the Commissioner’s failure to abate interest
was an abuse of discretion. See sec. 6404(i); Lee v.
Commissioner, supra.
In their petition, petitioners contend that they are
entitled to an abatement of interest because of “Excessive delays
by the Internal Revenue Service on assessment of [their] tax
liability.” Petitioners do not identify any specific acts on
respondent’s part that would constitute “ministerial acts”
entitling them to abatement of interest, nor is it clear from the
petition or petitioners’ presentation at trial over what specific
period of time the “excessive delays” occurred.
In their brief, petitioners appear to focus on the
examination and appeals phases of the deficiency proceeding,
which covers the 3-year span between December 6, 1991 and
3(...continued)
beginning after July 30, 1996; therefore, the amendment is
inapplicable here. See Woodral v. Commissioner, 112 T.C. 19, 25
n.8 (1999).
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Last modified: May 25, 2011