Lawrence S. and Myrna Ahmaogak - Page 7

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          interest on petitioners’ Federal income tax liabilities for the             
          underlying years.                                                           
               In general, interest on a Federal income tax liability                 
          begins to accrue on the due date of the return and continues to             
          accrue, compounding daily, until payment is made.  Secs. 6601(a),           
               The Commissioner has the authority to abate the assessment             
          of interest on a deficiency or payment of income tax if the                 
          accrual of such interest is attributable to an error or delay by            
          an official or employee of the Internal Revenue Service in                  
          performing a ministerial act.  Sec. 6404(e)(1).5  A ministerial             
          act means a procedural or mechanical act that does not involve              
          the exercise of judgment.  Lee v. Commissioner, 113 T.C. 145,               
          149-150 (1999); sec. 301.6404-2T, Temporary Proced. & Admin.                
          Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).  A prerequisite to the           
          relief contemplated by section 6404(e) is the “erroneous or                 
          dilatory performance of a ministerial act” by the Commissioner’s            

               5  Sec. 6404(e) was amended by the Taxpayer Bill of Rights             
          2, Pub. L. 104-168, sec. 301, 110 Stat. 1457 (1996), to permit              
          the Commissioner to abate interest with respect to an                       
          “unreasonable” error or delay resulting from “managerial” or                
          ministerial acts.  The amendment is effective for interest                  
          accruing with respect to deficiencies or payments for tax years             
          beginning after July 30, 1996, and is therefore inapplicable                

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