- 13 -
otherwise committed any errors or delays in the performance of
a ministerial act in denying petitioner’s interest abatement
request during the administrative process.
Respondent stipulated that “interest on the tax
deficiencies assessed with respect to Mr. and Mrs. Chan for
1992 and 1993 should be abated pursuant to Section 6404(e) of
the Internal Revenue Code for the period from February 2, 1996
through December 31, 1996.” (Emphasis added.) By conceding
that interest should be abated pursuant to section 6404(e),
respondent conceded that the requirements of that section were
satisfied. Thus, respondent has acknowledged that the
assessment of interest for that period on the Chans’
deficiencies is attributable to an error or delay by an IRS
employee in performing a ministerial act.
To establish that he is entitled to have the assessment of
interest abated for any other period, petitioner first must
show that the interest assessed for that period is attributable
to the delay acknowledged by respondent or that the interest is
attributable to an error or another delay by an IRS employee in
performing a ministerial act. Respondent “may abate the
assessment of all or any part of such interest for any period.”
Sec. 6404(e) (emphasis added). Thus, petitioner must establish
that respondent abused his discretion by failing to abate
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011