Meda Smith - Page 12




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          period it remained unpaid.  See sec. 6601.  Even if we were to              
          assume, arguendo, that petitioner’s delay in paying the 1988                
          liability was partly attributable to her marital difficulties,              
          this circumstance would not tend to show that the delay was                 
          attributable to ministerial error or delay by the IRS, as                   
          required for her to establish entitlement to relief pursuant to             
          section 6404(e).                                                            
               In sum, we are unable to conclude that there was any                   
          erroneous or dilatory performance of a ministerial act by                   
          respondent that caused or contributed to the delay in                       
          petitioner’s payment of the 1988 liability, or that the delay               
          was not in significant part attributable to petitioner.                     
          Consequently, respondent’s refusal to abate petitioner’s interest           
          under section 6404 was not an abuse of discretion.                          
               To reflect the foregoing,                                              
                                             Decision will be entered for             
                                        respondent.                                   


















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