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employee of the Commissioner.6 Such an error or delay in
performing a ministerial act is taken into account only if it is
in no significant aspect attributable to the taxpayer and only if
6 Sec. 6404(e) provides:
Assessments of Interest Attributable to Errors and
Delays by Internal Revenue Service.--
(1) In General.-–In the case of any assessment of
interest on–-
(A) any deficiency attributable in whole
or in part to any error or delay by an
officer or employee of the Internal Revenue
Service (acting in his official capacity) in
performing a ministerial act, or
(B) 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,
the Secretary may abate the assessment of all or any
part of such interest for any period. For purposes of
the preceding sentence, an error or delay shall be
taken into account only if no significant aspect of
such error or delay can be attributed to the taxpayer
involved, and after the Internal Revenue Service has
contacted the taxpayer in writing with respect to such
deficiency or payment.
In 1996, sec. 6404(e) was amended to permit abatement of
interest for “unreasonable” error or delay resulting from the
performance of ministerial or “managerial” acts. Taxpayer Bill
of Rights 2, Pub. L. 104-168, sec. 301(a)(1) and (2), 110 Stat.
1452, 1457 (1996). The amendment applies to tax years
beginning after July 30, 1996. Id. sec. 301(c), 110 Stat. 1457.
Therefore, the amendment is inapplicable to the instant case. We
intend no inference that we would reach a different result in
this case if the amendment were applicable.
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