Kenneth D. Hanks - Page 5




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          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,                   




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