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proceedings under the TEFRA provisions.5 For the tax years at
issue, as previously stated, respondent only had statutory
authority to abate interest attributable to an error or delay
committed by respondent in the performance of a ministerial act,
which petitioner has not proven in this case. See sec.
6404(e)(1).
Because petitioner has failed to prove that respondent
committed an error or delay in the performance of a ministerial
act, we sustain respondent’s denial of petitioner’s request for
abatement of interest, and we need not decide various other
arguments made by petitioner.
5 Title IV of the Tax Equity and Fiscal Responsibility Act of
1982 (TEFRA), Pub. L. 97-248, secs. 402-407(a), 96 Stat. 648-671,
applies to adjustments made by respondent to partnership tax
years beginning after Sept. 3, 1982, and therefore applies to
Barrister’s tax years 1983 and 1984.
Under the TEFRA partnership provisions, supra, respondent is
required to offer consistent settlement terms to partners with
respect to the tax treatment of partnership items. Sec. 6224(c).
Partnership items include items of income, deduction, gain, loss,
credit, or refund, used in calculating the partnership’s taxable
year. Sec. 6231(a)(3); sec. 301.6231(a)(3)-1(a), Proced. &
Admin. Regs.
The requested interest abatement at issue herein, however,
constitutes a computational adjustment, not a partnership item.
See sec. 6231(a)(3), (6); sec. 301.6231(a)(6)-1T(b), Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 6779 (Mar. 5, 1987).
Computational adjustments include any interest attributable to
partner level adjustments made to reflect the treatment of
partnership items. Id. Moreover, adjustments made by respondent
to apply changes in partnership items resulting from partnership
proceedings to indirect partners (such as petitioner) are
computational adjustments. Sec. 6231(a)(6).
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