Allan L. Blank - Page 6

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          Appeals Office.  Magana v. Commissioner, 118 T.C. 488, 493                  
          (2002).                                                                     
               As applicable to the taxable years before this Court,                  
          section 6404(e)(1) provides, in pertinent part, that the                    
          Commissioner may abate the assessment of interest on any                    
          deficiency attributable 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.  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).  An error or delay is taken into account only (1) if no             
          significant aspect of the error or delay can be attributed to the           
          taxpayer and (2) after the Internal Revenue Service has contacted           
          the taxpayer in writing with respect to the deficiency or                   
          payment.  Sec. 6404(e)(1).                                                  
               If a taxpayer fails to file a return and fails to pay the              
          tax he owes, section 6404(e) would not apply to the interest that           
          accrues on unpaid taxes before the Commissioner contacts the                
          taxpayer in writing with respect to the tax.  Wright v.                     
          Commissioner, T.C. Memo. 2002-312.                                          
               Petitioner bears the burden of proving that respondent                 
          abused his discretion by denying his request for interest                   
          abatement.  Rule 142(a); Woodral v. Commissioner, 112 T.C. 19, 23           
          (1999).   In order to prevail, a taxpayer must prove that the               
          Commissioner exercised this discretion arbitrarily, capriciously,           






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