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Section 6404(e)(1)11 authorizes respondent to abate assessed
interest attributable to error or delay in an IRS officer or
11 Sec. 6404(e)(1) provides, in pertinent part, as follows:
SEC. 6404. ABATEMENTS.
* * * * * * *
(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 an
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.
Sec. 301(a) of TBOR 2, Pub. L. 104-168, 110 Stat. 1452, 1457
(1996), amended sec. 6404(e) to permit abatement of interest for
“unreasonable” error and delay in the performance of a
“ministerial or managerial” act. The TBOR 2 amendments of sec.
6404(e) apply to interest accruing with respect to deficiencies
or payments for taxable years beginning after July 30, 1996.
TBOR 2 sec. 301(c), 110 Stat. at 1457. Thus, the amendments do
not apply in the instant case. Woodral v. Commissioner, 112 T.C.
19, 25 n.8 (1999).
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