- 12 - (Vol. 2) 1, 844; S. Rept. 99-313, at 208 (1986), 1986-3 C.B. (Vol. 3) 1, 208. Congress intended that abatement would be used sparingly, and it did not intend that abatement “be used routinely to avoid payment of interest”. Id. Petitioner contends that by conceding that the assessment of interest on the Chans’ tax deficiencies should be abated for the period between February 2 and December 31, 1996, respondent has conceded that he abused his discretion when he failed to abate interest resulting from the erroneous performance of a ministerial act. Petitioner argues that the question before the Court relates to the appropriate period for the abatement of interest and that the resolution of this issue does not require a further showing under an abuse of discretion standard. Rather, petitioner maintains that he need only demonstrate that the interest he seeks to have abated was attributable to errors or delays by respondent’s employees in performing ministerial acts. Respondent maintains that the specified period for which he agreed to abate the assessment of interest coincides with a demonstrable lack of respondent’s activity between the completion of the underlying income tax examination by Mr. Matos and the response to the request by KSCI and the Chans for an administrative appeal of the examination findings. Consequently, respondent reasons that the concession derives from that delay rather than an admission that respondentPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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