- 8 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011