- 6 - any error or delay by the Commissioner’s officers or employees in performing a ministerial act; or (2) any payment of tax to the extent any error or delay in such payment is attributable to such officers or employees being erroneous or dilatory in performing a ministerial act.7 An error or delay by the Commissioner can be taken into account only if it occurs after the Commissioner has contacted the taxpayer in writing with respect to the deficiency or payment and if no “significant aspect” of the error or delay is attributed to the taxpayer. Sec. 6404(e)(1); Nerad v. Commissioner, T.C. Memo. 1999-376. A “ministerial act” does not involve the exercise of judgment or discretion. Sec. 301.6404- 2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987). It is a procedural or mechanical act that occurs during the processing of the taxpayer’s case after all prerequisites to the act, such as conferences and review by supervisors, have taken place. See id. Because Congress did not intend for section 6404(e) to be used routinely, we order abatement only “where failure to abate interest would be widely perceived as grossly unfair.” Lee v. Commissioner, 113 T.C. 145, 149 (1999); H. Rept. 99-426, at 844 (1985), 1986-3 C.B. (Vol. 2) 7In 1996, sec. 6404(e)(1) was amended by the Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 301, 110 Stat. 1452, 1457 (1996), to allow the Commissioner to abate interest for an “unreasonable” error or delay resulting from “managerial” and ministerial acts. The amendment is in effect for tax years beginning after July 30, 1996, and thus is not applicable in this case. See Woodral v. Commissioner, 112 T.C. 19, 25 n.8 (1999).Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011