William B. Berry and Marjorie S. Berry - Page 8




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          petitioners were not entitled to the abatement of interest,                 
          providing the following rationale:                                          
                    We did not find any errors or delays relating to the              
               performance of ministerial acts, which merit abatement of              
               interest for the period from January 1, 1992 to October 14,            
               1998.  A ministerial act, as defined in the Code and                   
               Regulations, is a procedural or mechanical act that occurs             
               during the processing of a taxpayer’s case and does not                
               involve the exercise of judgement or discretion.                       
                                     Discussion                                       
               Pursuant to section 6404(e)(1), as it applies in this case,            
          the Commissioner may abate the assessment of interest on:  (1)              
          Any deficiency attributable to any error or delay by an officer             
          or employee of the Internal Revenue Service (IRS) in performing a           
          ministerial act or (2) any payment of any tax described in                  
          section 6212(a) to the extent that any error or delay in such               
          payment is attributable to such officer or employee being                   
          erroneous or dilatory in performing a ministerial act.  An error            
          or delay is taken into account only (1) if no significant aspect            
          of such error or delay can be attributed to the taxpayer, and (2)           
          after the IRS has contacted the taxpayer in writing with respect            
          to such deficiency or payment.  Sec. 6404(e)(1).                            




          2(...continued)                                                             
          that differed from the amended request.  The former is not in the           
          record, and it is unclear what the exact differences are.                   
          Respondent’s final determination appears to relate to the terms             
          of the amended request, and petitioners refer to the same in                
          their petition.                                                             





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