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the issuance of the July 20, 1997, levy was an error in
performing a ministerial act and that respondent failed to give
petitioner notice of intent to levy pursuant to section 6331(d)6
for the 1994 taxable year. Petitioner asks this Court to abate
interest in the amount of $1,082.37 and statutory additions in
the amount of $53.48, which he claims is the portion of the July
20, 1997 levy proceeds attributable to respondent’s error.
Respondent argues that no additional interest was assessed
after July 10, 1997; thus, there is no interest to be abated.
Respondent claims that the July 20, 1997, levy was issued because
the July 10, 1997, levy proceeds were not inputted as a credit
into petitioner’s 1993 account until July 28, 1997. Respondent
claims that petitioner’s argument should properly be
characterized as a wrongful levy claim, not a claim for the
abatement of interest. Respondent further argues that any error
on his part is not due to a ministerial act because the issuance
of a levy requires the exercise of judgment and is not a
procedural or mechanical act.
Section 6404(e)(1) provides, in pertinent part, that the
Commissioner has discretionary authority to abate part or all of
an assessment of interest on: (1) Any deficiency attributable to
6Sec. 6331(d) provides that levy may be made upon the
salary, wages, or other property of any person with respect to
any unpaid taxes only after the Secretary has given written
notice to such person of an intent to levy, no less than 30 days
before the day of levy.
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Last modified: May 25, 2011