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Section 6404(e)(1), as applicable to petitioners’ 1996 tax
year, 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 applicable to petitioners’ 1997 tax
year.
An error or delay by an officer or employee of the IRS is
taken into account only if no significant aspect of the 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,
abatement of interest for the period between the date a taxpayer
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Last modified: May 25, 2011