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(1) The erroneous or dilatory ministerial act occurred after the
Commissioner notified the taxpayer in writing about the
deficiency or payment, and (2) the taxpayer did not contribute
significantly to the error or delay. Sec. 6404(e)(1).4
4 Sec. 6404(e)(1) as enacted in 1986 and as applicable here
provides:
SEC. 6404(e). 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.
Congress amended sec. 6404(e) in 1996 to permit abatement of
interest for “unreasonable” error and delay in performing a
(continued...)
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Last modified: May 25, 2011