- 5 -
denied.2 Petitioner paid the deficiency of $3,990 on May 4,
2000. Petitioner sought review of his interest abatement request
by the Appeals Office. The Appeals Office denied petitioner’s
request by letter dated June 23, 2000.
Section 6404(e) provides in relevant part:
(1) In general.--In the case of any assessment of
interest on--
(A) any deficiency attributable in whole or in
part to any error or delay by an officer or employee of
the Internal Revenue Service (acting in his official
capacity) in performing a ministerial act, * * *
* * * * * * *
the Secretary may abate the assessment of all or any part of
such interest for any period. For purposes of the preceding
sentence, an error or delay shall be taken into account only
if no significant aspect of such error or delay can be
attributed to the taxpayer involved, and after the Internal
Revenue Service has contacted the taxpayer in writing with
respect to such deficiency * * *.
Section 6404(i)(1) provides further that the “Tax Court shall
have jurisdiction over any action brought by a taxpayer * * * to
determine whether the Secretary's failure to abate interest * * *
was an abuse of discretion, and may order an abatement”.3
The Internal Revenue Code does not define a ministerial act.
2 Respondent apparently did abate an addition to tax under
sec. 6651 for failure to timely pay the tax.
3 Sec. 6404(i) also contains jurisdictional requirements to
bring such an action. Respondent has not raised any
jurisdictional bar, and the Court is satisfied that these
prerequisites have been satisfied.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011