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A ministerial act is a procedural or mechanical act that does not
involve the exercise of judgment or discretion by respondent.
Sec. 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed.
Reg. 30163 (Aug. 13, 1987). The Tax Court has jurisdiction to
review whether the Commissioner’s failure to abate interest was
an abuse of discretion. Sec. 6404(g)(1); Krugman v.
Commissioner, 112 T.C. 230, 239 (1999); Woodral v. Commissioner,
112 T.C. 19, 23 (1999).
B. Petitioner’s Contentions
Petitioner contends that respondent’s denial of his request
to abate interest on his tax liability for 1989, 1991, and 1992
was an abuse of discretion. Petitioner alleges that respondent:
(1) Incorrectly allocated part of the $150,000 estimated tax
payment to his spouse; (2) illegally levied petitioner’s Keogh
account on August 30, 1993; (3) erroneously applied funds taken
by levy to petitioner’s 1985 taxable year; and (4) improperly
applied petitioner’s tax collection waiver to a 1992 assessment
for the 1989 tax year.
Respondent contends that there were no errors or delays due
to ministerial acts by respondent and that respondent’s refusal
4(...continued)
“ministerial or managerial” act. Taxpayer Bill of Rights 2 (TBOR
2), Pub. L. 104-168, sec. 301(a), 110 Stat. 1452, 1457 (1996).
That standard first applies to tax years beginning after July 30,
1996, TBOR 2, sec. 301(c), 110 Stat. 1457, and thus does not
apply in the instant case.
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Last modified: May 25, 2011