- 5 -
sound basis in law or fact. Woodral v. Commissioner, 112 T.C.
19, 23 (1999).
Section 6404(e)(1) authorizes the Commissioner to abate the
assessment of interest on: (1) Any deficiency attributable in
whole or in part to any error or delay by an officer or employee
of the IRS in performing a ministerial act, or (2) any payment of
tax described in section 6212(a) to the extent that any error or
delay in such payment is attributable to an officer or employee
of the IRS being erroneous or dilatory in performing a
ministerial act.
In 1996, section 6404(e) was amended by section 301 of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1457
(1996), to permit the Commissioner to abate interest with respect
to an “unreasonable” error or delay resulting from “managerial”
and ministerial acts. This amendment applies to interest
accruing with respect to deficiencies or payments for tax years
beginning after July 30, 1996. Woodral v. Commissioner, supra at
25 n.8. Accordingly, the amendment is not applicable to
petitioner's 1990 and 1991 tax years.
An error or delay by an officer or employee of the IRS is
taken into account only if no significant aspect of such error or
delay can be attributed to the taxpayer involved. Sec.
6404(e)(1). Moreover, only errors or delays occurring after the
IRS has contacted the taxpayer in writing with respect to the
deficiency or payment are taken into account. Id. Thus,
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011