- 8 -
145, 149 (1999) (quoting 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.
(Vol. 3) 1, 208).
Under the version of section 6404(e) in effect during the
periods relevant hereto, the Commissioner has the power to abate
interest only for error or delay with respect to a ministerial
act. The term “ministerial act” means “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); see Lee v. Commissioner, supra.6
Petitioners argue respondent abused his discretion in
failing to abate interest for two separate periods: January 31,
1995, through April 4, 1996, and October 7, 1997, through October
6The final regulation under sec. 6404(e) was issued on Dec.
18, 1998. The final regulation generally applies to interest
accruing on deficiencies or payments of tax described in sec.
6212(a) for tax years beginning after July 30, 1996. Sec.
301.6404-2(d)(1), Proced. & Admin. Regs. Accordingly, the final
regulation is inapplicable to the instant case, and sec.
301.6404-2T, Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163
(Aug. 13, 1987), effective for taxable years beginning after Dec.
31, 1978, but before July 30, 1996, applies. Sec. 301.6404-
2T(c), Temporary Proced. & Admin. Regs., supra.
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