James K. Gaudet - Page 5




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          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.                                          





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