- 8 -
the assessment of interest on: (1) Any deficiency attributable
to any error or delay by an officer or employee of the Internal
Revenue Service (IRS) in performing a ministerial act or (2) any
payment of any tax described in section 6212(a) to the extent
that any error or delay in such payment is attributable to such
officer or employee being erroneous or dilatory in performing a
ministerial act.6 An error or delay is taken into account only
(1) if no significant aspect of such error or delay can be
attributed to the taxpayer and (2) after the IRS has contacted
the taxpayer in writing with respect to such deficiency or
payment. See sec. 6404(e)(1).
The Treasury has interpreted a ministerial act 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.”7 See
sec. 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed.
6 In 1996, sec. 6404(e) was amended under sec. 301 of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 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 case at bar. See Woodral v. Commissioner,
112 T.C. 19, 25 n.8 (1999).
7 The Senate Finance Committee stated that the “IRS may
define a ministerial act in regulations.” S. Rept. 99-313, at
209 (1986), 1986-3 C.B. (Vol. 3) 1, 209.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011