- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011