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Petitioners’ request for abatement of interest is based upon
section 6404(e)(1). Section 6404(e)(1) provides that the
Commissioner may abate interest on any payment of tax to the
extent that any delay in payment is attributable to unreasonable
error or delay by an officer or employee of the IRS in performing
a ministerial act.2 The term “ministerial act” is defined as “a
procedural or mechanical act that does not involve the exercise
of judgment or discretion, and that occurs during the processing
of a taxpayer’s case after all prerequisites to the act, such as
conferences and review by supervisors, have taken place.” Sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987).3
Congress intended for the Commissioner to abate interest
“where failure to abate interest 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.
2 In 1996, sec. 6404(e) was amended under sec. 301 of
TBOR2, 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, however, applies to interest accruing with
respect to deficiencies or payments for tax years beginning after
July 30, 1996. Therefore, the amendment is inapplicable to the
instant case. See Woodral v. Commissioner, 112 T.C. 19, 25 n.8
(1999).
3 The final regulation under sec. 6404, as issued on Dec.
18, 1998, contains the same definition of ministerial act. The
final regulation generally applies to interest accruing on
deficiencies or payments of tax for taxable years beginning after
July 30, 1996. See sec. 301.6404-2(b)(2), Proced. & Admin. Regs.
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