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Pursuant to section 6404(e)(1), as it applies in this case,
the Commissioner may abate the assessment of interest on: (1)
Any deficiency attributable to any error or delay by an officer
or employee of the Internal Revenue Service in performing a
ministerial act or (2) 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. An error
or delay is taken into account only (1) if no significant aspect
of such error or delay can be attributed to the taxpayer, and (2)
after the IRS has contacted the taxpayer in writing with respect
to such deficiency or payment. Sec. 6404(e)(1).2
The Department of the Treasury has interpreted a ministerial
act to be:
a procedural or mechanical act that does not involve the
exercise of judgment or discretion, and that occurs during
the processing of a taxpayer’s case after all prerequisites
to the act, such as conferences and review by supervisors,
have taken place. A decision concerning the proper
application of federal tax law (or other federal or state
law) is not a ministerial act.
2 In 1996, sec. 6404(e) was amended by sec. 301(a) of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1457
(1996), to permit the Commissioner to abate interest with respect
to “unreasonable” errors or delays resulting from “managerial”
acts as well as from ministerial acts. This amendment applies to
interest accruing with respect to deficiencies or payments for
tax years beginning after July 30, 1996. Id. sec. 301(c);
Woodral v. Commissioner, 112 T.C. 19, 25 n.8 (1999). The
amendment therefore is inapplicable in this case.
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Last modified: May 25, 2011