- 8 -
1988 liability. Petitioner seeks abatement and refund of all
interest that accrued after August 1990, when respondent
classified the 1988 liability as uncollectible.
Because respondent has determined no deficiency, section
6404(e)(1)(A) is inapplicable. We construe petitioner’s claim as
arising under section 6404(e)(1)(B). To be entitled to relief
under that section, petitioner must show that her delay in paying
the 1988 liability was attributable to an IRS officer or employee
being erroneous or dilatory in performing a ministerial act, and
that no significant aspect of the delay can be attributed to her.
Petitioner has failed to do so.
Respondent’s determination that the 1988 liability should be
classified as uncollectible required the exercise of discretion
and judgment. Hence it was not a ministerial act, see sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987), and cannot provide the requisite basis for
abating interest under section 6404(e).
Moreover, even if we were to assume, for sake of argument,
that respondent’s officers or employees erroneously performed (or
failed to perform) one or more prescribed ministerial acts in
classifying the 1988 liability as uncollectible, as petitioner
alleges, petitioner has still failed to establish that any such
missteps were the cause of her delayed payment of the 1988
liability. To the contrary, the evidence shows that the delay in
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011