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Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).9 In contrast, a
decision concerning the proper application of Federal tax law, or
other applicable Federal or State laws, is not a ministerial act.
See sec. 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52
Fed. Reg. 30163 (Aug. 13, 1987). The mere passage of time does
not establish error or delay in performing a ministerial act.
See Cosgriff v. Commissioner, T.C. Memo. 2000-241 (citing Lee v.
Commissioner, supra at 150).
When Congress enacted section 6404(e), it did not intend the
provision to be used routinely to avoid payment of interest.
Rather, Congress intended abatement of interest only where
failure to do so “would be widely perceived as grossly unfair.”
H. Rept. 99-426, at 844 (1985), 1986-3 C.B. (Vol. 2) 1, 844; S.
Rept. 99-313, at 208 (1986), 1986-3 C.B. (Vol. 3) 1, 208.
Section 6404(e) affords a taxpayer relief only if no significant
aspect of the error or delay can be attributed to the taxpayer.
In addition, interest may be abated only after the Commissioner
9The final regulations under sec. 6404 were issued on Dec.
18, 1998. The final regulations generally apply to interest
accruing with respect to deficiencies or payments of tax
described in sec. 6212(a) for taxable years beginning after July
30, 1996. See sec. 301.6404-2(d)(1), Proced. & Admin. Regs. As
a result, sec. 301.6404-2T, Temporary Proced. & Admin. Regs., 52
Fed. Reg. 30163 (Aug. 13, 1987), applies and is effective for
interest accruing with respect to deficiencies for those taxable
years beginning after Dec. 31, 1978, but before July 30, 1996.
See id. at par. (c).
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